Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than 1.5 crores
72/2017 Dated:- 29-12-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 44/2018 – Central Tax dated 10-09-2018
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. 1599 (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
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) 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)
(2)
(3)
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
Notificatio
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