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Time limit for Quarterly GSTR-01 for notified RPs [Section 148 of CGST Act]
Notification No. 57/2017 - Central...
Notification No. 71/2017 - Central...
Notification No. 17/2018 - Central... Notification No. 33/2018 - Central... Notification No. 43/2018 - Central... Notification No. 11/2019 - Central... Notification No. 27/2019 - Central... Notification No. 45/2019 - Central... Notification No. 27/2020 - Central... Notification No. 74/2020 - Central... Summary of time limit for quarterl...Notification No. 71/2017 - Central Tax dated 29-12-2017 [Time limit for Quarterly GSTR-01 u/s 148]
https://gstgyaan.com/notification-no-71-2017-central-tax-dated-29-12-2017-time-limit-for-quarterly-gstr-01-us-148
Notification No. 71/2017-Central Tax dt. 29-12-2017 & superseded by Notification No. 43/2018-Central Tax dt. 10-09-2018
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In exercise of the powers conferred by section 148 of the CGST Act, 2017, and in supersession of notification No. 57/2017-Central Tax dt. 15-11-2017 except as respects things done or omitted to be done before such supersession |
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Quarterly GSTR-1 notified for RPs having AT =< Rs.1.5 Cr CG notifies the RPs having aggregate turnover of up to 1.5 cr 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. |
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Quarterly GSTR-01 date extended for RPs having AT =< Rs.1.5 Cr for Jul-17 to Mar-18 2. The said RPs may furnish GSTR-1 effected during the quarter as specified in column (2) of the Table below till the time period as specified in column (3) of Table:- Table
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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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