[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. 57/2017 –
Central Tax
New Delhi, the 15th November,
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), the Central Government, on the recommendations of the Council,
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 detailed
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 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 S. 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
|
31st December, 2017
|
|
2
|
|
October - December, 2017
|
15th February, 2018
|
|
3
|
|
January - March, 2018
|
30th April, 2018
|
|
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