GSTR-1 Due date extended by CBEC for month of April, May & June 18 for those taxpayers with aggregate turnover of upto Rs.1.5 crore

GSTR-1 Due date extended by CBEC for month of April, May & June 18 for those 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. 17/2018 Central Tax

 

New Delhi, the 28th March, 2018

G.S.R(E). - In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act),the Central Government, on the recommendations of the Council, hereby notifies theregistered persons having aggregate turnover of up to 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 mentioned below for furnishing the details of outward supply ofgoods or services or both. 2. The said persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 effected during the quarter April to June, 2018 till the 31st day ofJuly, 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 section39 of the Act, for the months of April to June, 2018 shall be, subsequently, notified in theOfficial Gazette. [F. No. 349/58/2017-GST (Pt.)] (Ruchi Bisht) Under Secretary to the Government of India