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Notification No. 17/2018-Central Tax, Dated 28.03.2018
Mar 28, 2018
Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore
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) (hereafter in this notification referred to as the Act), the Central Government, on the recommendations of the Council, hereby 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 mentioned 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 April to June, 2018 till the 31st day of July, 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 April to June, 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
Notes: Notification No. 17/2018-Central Tax, Dated 28.03.2018
Due Date for Furnishing of Form GSTR-1 for the Quarter April, 2018 to June, 2018 with effect from 28.03.2018
1. The registered persons having aggregate turnover of upto Rs. 1.5 Crore in the preceding financial year or current financial year shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 effected during the quarter April, 2018 to June, 2018 till 31.07.2018.
2. Extension of time limit for furnishing the FORM GSTR-2 and FORM GSTR-3 for the months of April to June, 2018 shall be notified subsequently.