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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
| Sl 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 |
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 July, 2017 to March,
2018 shall be subsequently notified in the Official Gazette.
(Dr.Sreeparvathy S.L.)
Under Secretary to the Government of India
[F.
No. 349/58/2017-GST(Pt.)]
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