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The Commissioner extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 for registered persons with an aggregate turnover of more than 1.5 crore rupees. This extension applies to the months of July 2017 through March 2018. Taxpayers furnish details for July to October 2017 by 31 December 2017. Taxpayers furnish details for November 2017 by 10 January 2018. Taxpayers furnish details for December 2017 by 10 February 2018. Taxpayers furnish details for January 2018 by 10 March 2018. Taxpayers furnish details for February 2018 by 10 April 2018. Taxpayers furnish details for March 2018 by 10 May 2018.
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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 $15^\text{th}$ November, 2017
G.S.R. (E):— In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification No. 30/2017 – Central Tax dated the $11^\text{th}$ September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1144 (E), dated the $11^\text{th}$ September, 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 sub-section (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 - October, 2017 | $31^\text{st}$ December, 2017 |
| 2 | November, 2017 | $10^\text{th}$ January, 2018 |
| 3 | December, 2017 | $10^\text{th}$ February, 2018 |
| 4 | January, 2018 | $10^\text{th}$ March, 2018 |
| 5 | February, 2018 | $10^\text{th}$ April, 2018 |
| 6 | March, 2018 | $10^\text{th}$ May, 2018 |
[F. No. 349/58/2017-GST(Pt.)]
(Dr.Sreeparvathy S.L.) Under Secretary to the Government of India
