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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
subsection (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) |
(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 subsection (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.
(Ruchi Bisht)
Under Secretary to the Government of India
[F. No.
349/58/2017-GST(Pt.)]
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