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The Central Government specifies a special procedure for registered persons with an aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. These persons furnish the details of outward supply in FORM GSTR-1 on a quarterly basis. Registered persons follow the time periods specified in the Table for furnishing the details.
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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 Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of up to 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.
Table
| Sl 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 | $31^{\text{st}}$ December, 2017 |
| 2 | October - December, 2017 | $15^{\text{th}}$ February, 2018 |
| 3 | January - March, 2018 | $30^{\text{th}}$ April, 2018 |
[F. No. 349/58/2017-GST(Pt.)]
(Dr.Sreeparvathy S.L.) Under Secretary to the Government of India
