GSTR-1 LAST DATE EXTENDED FOR TAXPAYERS WHOSE ANNUAL TURNOVER IS
LESS THAN Rs.1.5 CRORES
The Goods and Services Tax
Act, 2017 came into force in India with effect from 1.7.2017.
The return filing periods for
regular taxpayers whose aggregate turnover upto Rs. 1.5 Crores were modified as
quarterly instead of monthly.
The Central Government has
notified that the registered persons having aggregate turnover upto 1.5 crore
rupees in the preceeding financial year or the current financial year, as the
class of registered persons who shall follow the special procedure for
furnishing the details of outward supply of goods or services or both effected
during the quarter in FORM GSTR-1 as shown below:
S.No.
|
Quarter for which the
details in FORM GSTR-1 are furnished
|
Period for furnishing the
details in FORM GSTR-1
|
Revised due dated fixed on
29.12.2017
|
1.
|
JUL – SEP 2017
|
31.12.2017
|
10.1.2018
|
2.
|
OCT – DEC 2017
|
15.2.2018
|
15.2.2018
|
3.
|
JAN – MAR 2018
|
30.4.2018
|
30.4.2018
|
The last dates for filing of
FORM GSTR-1 modified as shown above and the reference 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.
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.
2. 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
FORM GSTR-1 are furnished
|
Time period
for furnishing
the details in FORM GSTR-1
|
(1)
|
(2)
|
(3)
|
1
|
July - September, 2017
|
10th January, 2018
|
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.)]
(Ruchi Bisht)
Under Secretary to the Government of India
