EXTENSION OF TIME LIMIT FOR FURNISHING THE DETAILS OF OUTWARD SUPPLIES IN FORM GSTR-1 FOR THE MONTHS OF JULY 2017 TO MARCH 2017 IN INDIA
The Goods and Services Tax Act,
2017 has came into force in India with effect from 1.7.2017.
The Central Government has
extended the time limit for furnishing the details of outward supplies in FORM
GSTR-1 for the months of July 2017 to March 2018 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 as shown below:
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
|
The relevant Central Government Notification is given below for ready reference:
[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
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