Due date for GSTR 1 (T/O < 1.5 Cr.) extended Notification no. 57/2017

Due date for GSTR 1 (T/O < 1.5 Cr.) extended Notification no. 57/2017

Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore.

LATEST>>>Due date for GSTR 1 extended whose turnover is upto 1.5 crores vide notification no. 71/2017 dated 29th December,2017

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[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. 57/2017 Central Tax

New Delhi, the 15th November, 2017

G.S.R. (E): In exercise of the powers conferred by section 148 of the Central Goods and ServicesTax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, notifiesthe registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financialyear or the current financial year, as the class of registered persons who shall follow the specialprocedure as detailed below for furnishing the details of outward supply of goods or services or both. 2. The said persons shall furnish the details of outward supply of goods or services or both inFORM GSTR-1 effected during the quarter as specified in column (2) of the Table below till the timeperiod as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

Sr. No.	Months for which the details in FORM GSTR-1 are furnished	Time period for furnishing the details in FORM GSTR-1
(1)	(2)	(3)
1	July - September, 2017	31st December, 2017
2	October- December, 2017	15th February, 2018
3	January March, 2018	30th April, 2018

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 39 of the Act, for themonths of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.

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

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