Central Tax Notification No 58of 2017 dt 15th November, 2017 under GST

 

Notification no 58/2017 Central Tax date on 15th November, 2017, GST

 

 

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

  

The extract of GST Notification No. 58/2017- Central Tax is given below:

 

Notification No. 58/2017- Central Tax, GST

 

 [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     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 11th 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 11th 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

Time period for furnishing the details in FORM GSTR-1

 

FORM GSTR-1 are furnished

 

 

 

 

(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

 

 

 

 

 

  1. 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.)]

 

 

 

 

(Dr.Sreeparvathy S.L.)

Under Secretary to the Government of India


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