GSTR-1 LAST DATE EXTENDED FOR TAXPAYERS WHOSE ANNUAL TURNOVER IS MORE THAN Rs.1.5 CRORES
The Goods and Services Tax
Act, 2017 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
preceeding financial year or the current financial year and the revised dates
modified on 15.11.2017 were again revised as shown below vide Notification No.
72/2017 dated 29.12.2017.
Sl.No.
|
Months for which the details
in FORM GSTR-1 are furnished
|
Time period for furnishing
the details in FORM GSTR-1
|
Revised last dates fixed.
|
(1)
|
(2)
|
(3)
|
(4)
|
1
|
Jul 2017
|
31.12.2017
|
10.1.2018
|
2.
|
Aug 2017
|
31.12.2017
|
10.1.2018
|
3.
|
Sep 2017
|
31.12.2017
|
10.1.2018
|
4.
|
Oct 2017
|
31.12.2017
|
10.1.2018
|
5.
|
Nov 2017
|
10.1.2018
|
10.1.2018
|
6.
|
Dec 2018
|
10.2.2018
|
10.2.2018
|
7.
|
Jan 2018
|
10.3.2018
|
10.3.2018
|
8.
|
Feb 2018
|
10.4.2018
|
10.4.2018
|
9.
|
Mar 2018
|
10.5.2018
|
10.5.2018
|
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. 72/2017 – Central Tax
New Delhi,
the 29th December,
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) (hereinafter
in this notification referred to as the Act) and in supersession
of notification No. 58/2017 – 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 1414 (E), dated
the 15th November, 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
|
July - November, 2017
|
10th January, 2018
|
2
|
December, 2017
|
10th February,
2018
|
3
|
January, 2018
|
10th March, 2018
|
4
|
February,
2018
|
10th April, 2018
|
5
|
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.)]
(Ruchi Bisht) Under
Secretary to the Government of India