Extends the due dates for quarterly furnishing of FORM GSTR-1

Posted on 22 April 2023 Category : Notifications

Central Tax Notification No 71 of 2017 dt 29th December, 2017 under GST

Notification no 71/2017 Central Tax date on 29th December, 2017, GST

Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore.

The extract of GST Notification No. 71/2017- Central Tax is given below:

Notification No. 71/2017- 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. 71/2017 – Central Tax

New Delhi, the 29th December, 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), 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 may follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both.

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

Sl No.	Quarter for which the details in	Time period for furnishing the details in FORM
	FORM GSTR-1 are furnished	GSTR-1

(1)	(2)	(3)

1	July - September, 2017	10^th January, 2018

2	October - December, 2017	15^th February, 2018

3	January - March, 2018	30^th April, 2018

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.)]

(Ruchi Bisht)

Under Secretary to the Government of India

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