Due date for GSTR 1 extended whose turnover is upto 1.5 crores

vide notification no. 71/2017 dated 29th December,2017

Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore.

[To be published in the Gazette of India,Extraordinary,Part II,Section 3,Sub-section(i)]

Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]

Notification No.71/2017Central Tax

New Delhi,the 29th December,2017

G.S.R. (E):In exercise of the powers conferred by section 148 of the Central Goods andServices Tax Act,2017 (12 of 2017), and in supersession of notification No.57/2017Central Tax dated the 15th November,2017, published in the Gazette of India,Extraordinary,Part II, Section 3, Sub-section(i), vide number G.S.R 1413 (E), dated the 15th November, 2017,except as respects things done or omitted to be done before such supersession the Central Government ,on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the precedingfinancial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outward supplyof goods or services or both.
2. The said persons may furnish the details of outward supply of goods or services orboth in FORM GSTR-1 effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the saidTable,namely:-

TABLE

3.The special procedure or extension of the time limit for furnishing the details or return,as the case may be,under sub-section(2) of section 38 and sub-section(1) of section 39of the Act, for the months of July,2017 to March,2018 shall be subsequently notified inthe Official Gazette.

[F.No.349/58/2017-GST(Pt.)]

(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India