Notification No. 57/2017 - Central Tax dated 15-11-2017 [Time limit for Quarterly GSTR-01 u/s 148]

Notification No. 57/2017-Central Tax dt. 15-11-2017 & superseded by Notification No. 71/2017-Central Tax dt. 29-12-2017

In exercise of the powers conferred by section 148 of the CGST Act, 2017,

Quarterly GSTR-01 date extended for RPs having AT =< Rs.1.5 Cr for Jul-17 to Mar-18

2. Central Government notifies the RPs having aggregate turnover of up to 1.5 crore rupees in the preceding FY or the current FY shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both.

Table

Sl No	Quarter	Extended Due Date
(1)	(2)	(3)
1	July-Sep, 2017	31st Dec, 2017
2	Oct- Dec, 2017	15th Feb, 2018
3	Jan - Mar, 2018	30th April, 2018

No Time Limit specified for GSTR-2 & GSTR-3 for FY 2017-18

3. The special procedure or extension of the time limit for furnishing the details or return u/s 38(2) and 39(1) for the months of July, 2017 to March, 2018 shall be subsequently notified.

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Time limit for Quarterly GSTR-01 for notified RPs [Section 148 of CGST Act]

Notification No. 57/2017 - Central Tax dated 15-11-2017 [Time limit for Quarterly GSTR-01 u/s 148]