Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of up to Rs. 1.5 crore vide Notification No. 57/2017 – Central Tax

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. 1413(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.

2. The said persons shall 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 FORM GSTR-1 are furnished

Time period for furnishing the details in FORM GSTR-1

(1)

(2)

(3)

1

July – September, 2017

31st December, 2017

2

October – December, 2017

15th February, 2018

3

January – March, 2018

30th April, 2018

3. 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.)]

(Dr.Sreeparvathy S.L.)

Under Secretary to the Government of India

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