GSTR-1 Filing Date
Extended
Quarterly: 10 Jan 2018 for July-Sept 2017 period, 15 Feb 2018
for Oct-Dec 2017, 30 April 2018 for Jan-Mar 2018
Monthly: 10 Jan 2018 for July-Nov 2017, 10 Feb 2018 for Dec
2017
[Notification No. 71/2017 and 72/2017- Central
Tax Dated 29th December, 2017]
In
exercise of the powers conferred by section 148 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), and in supersession of notification No.
57/2017 -Central 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 preceding financial 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 supply of
goods or services or both.
2. The
said persons may furnish the details of outward supply of goods or services or
both 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 said Table, namely:-
|
Table |
||
|
SI No. |
Quarter 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 |
10th January, 2018 |
|
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 the months of July, 2017 to March, 2018 shall be
subsequently notified in the Official Gazette.
F
No.349/58/2017-GST(Pt.)
Notification No. 72/2017 - Central Tax Dated
29th December, 2017
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)
(hereinafter in this notification referred to as the Act) and in supersession of
notification No. 58/2017 - Central 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 1414 (E), dated the 15th November, 2017,
except as respects things done or omitted to be done before such supersession,
the Commissioner, on the recommendations of the Council, hereby extends the
time limit for furnishing the details of outward supplies in FORM GSTR-1 under
subsection (1) of section 37 of the Act for the months as specified in column
(2) of the Table, by such class of registered persons having aggregate turnover
of more than 1.5 crore rupees in the preceding financial year or the current
financial year, till the time period as specified in the corresponding entry in
column (3) of the said Table, namely:-
|
Table |
||
|
Sl. 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 - November, 2017 |
10th January, 2018 |
|
2 |
December, 2017 |
10th February, 2018 |
|
3 |
January, 2018 |
10th March, 2018 |
|
4 |
February, 2018 |
10th April, 2018 |
|
5 |
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) of section 38 and sub-section (1) of section 39 of the Act, for
the months of July, 2017 to March, 2018 shall be subsequently notified in the
Official Gazette.
F No.349/58/2017-GST(Pt.)