Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores vide Notification No. 58/2017 – Central Tax

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. 1414(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 super session 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 super session, 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 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

 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.)]

(Dr.Sreeparvathy S.L.)

Under Secretary to the Government of India

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Category : Goods and Services Tax (5228)
Tags : CGST (197) goods and services tax (3777) GST (3369) GST Notifications (559)

3 responses to “Due dates to fuirnish FORM GSTR-1 for taxpayers with turnover exceeding Rs. 1.5 crores”

  1. Dipanshu says:

    if you are registered in gst, then you have to file gst returns.

  2. sarvesh kumar singh says:

    agar koi civil contractor ka turn over yearly 200000/-se niche hai aur contractor GST me registered hai to us contractor ko GST file karna hoga ya nahi?Kindly bataye.

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