[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 SR. 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
|
|
|
|
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