Due date for GSTR 1 (T/O > 1.5 Cr.) extended Notification no. 58/2017

Due date for GSTR 1 (T/O > 1.5 Cr.) extended Notification no. 58/2017

Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores.

LATEST>>>Due date for GSTR 1 extended whose turnover is more than 1.5 crores vide notification no. 72/2017 dated 29th December,2017

You may also like :Due date for GSTR 1 (T/O < 1.5 Cr.) extended Notification no. 57/2017

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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. 58/2017 Central Tax

New Delhi, the 15th November, 2017

G.S.R. (E): In exercise of the powers conferred by the second proviso to subsection(1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafterin this notification referred to as the Act) and in supersession of notification No. 30/2017 Central Tax dated the 11thSeptember, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide numberG.S.R 1144 (E), dated the 11th September, 2017, except as respects things done or omitted to be done before suchsupersession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishingthe details of outward supplies in FORM GSTR-1 under sub-section (1) of section 37 of the Act for the months asspecified in column (2) of the Table, by such class of registered persons having aggregate turnover of more than 1.5crore rupees in the preceding financial year or the current financial year, till the time period as specified in thecorresponding 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 - October, 2017	31st December, 2017
2	November, 2017	10th January, 2018
3	December, 2017	10th February, 2018
4	January, 2018	10th March, 2018
5	February, 2018	10th April, 2018
6	March, 2018	10th May, 2018

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

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

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

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You may also like :

• Download the official notification 58/2017 Central Tax dated 15.11.2017
• Download the official notification 30/2017 Central Tax dated 11.09.2017
• Refer Section 168 of CGST Act,2017(from bare act) relating to Power to issue instructions or directions
• Refer Section 39 of CGST Act,2017 (from bare act) relating toFurnishing of returns
• Refer Section 38 of CGST Act,2017 (from bare act) relating toFurnishing details of inward supplies
• Refer Section 37 of CGST Act,2017 (from bare act) relating to Furnishing details of outward supplies