Notification No. 58/2017 - Central Tax dated 15-11-2017 [Extension of time limit for GSTR-01, 02 & 03]

Notification No. 58/2017-Central Tax dt. 15-11-2017 & superseded by Notification No. 72/2017-Central Tax dt. 29-12-2017

In exercise of the powers conferred by the second proviso to section 37(1), read with section 168 of the CGSTA, 2017

and in supersession of notification No. 30/2017-Central Tax dt. 11-09-2017

except as respects things done or omitted to be done before such supersession,

Date extended for RPs having AT > Rs.1.5 Cr for Jul-17 to Mar-18

Commissioner extends the time limit for furnishing outward supplies in GSTR-1 u/s 37(1)

for the months as specified in column (2) of the Table,

by such RPs having aggregate turnover > Rs.1.5 cr in the preceding FY or current FY,

till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

Sl No	Months	Time period for furnishing return
(1)	(2)	(3)
1	July - Oct, 2017	31st Dec, 2017
2	Nov, 2017	10th Jan, 2018
3	Dec, 2017	10th Feb, 2018
4	Jan, 2018	10th Mar, 2018
5	Feb, 2018	10th Apr, 2018
6	Mar, 2018	10th May, 2018

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

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

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Extension of time limit of monthly GSTR-01, 02 & 03 [Section 37(1), 38(2) & 39(1) of CGST Act]

Notification No. 58/2017 - Central Tax dated 15-11-2017 [Extension of time limit for GSTR-01, 02 & 03]