Notification No. 57/2017 – Central Tax Explained

Want to File ITR, GST Returns & Pvt. Ltd. Registration

Notification No. 57/2017 – Central Tax: Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of up to Rs.1.5 crore

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

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.

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	31^st December, 2017
2	October - December, 2017	15^th February, 2018
3	January - March, 2018	30^th April, 2018

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. Sree Parvathy S.L.)
Under Secretary to the
Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 57/2017 – Central Tax

Q1: What is Notification No. 57/2017 – Central Tax?

Answer:
Notification No. 57/2017 – Central Tax allows taxpayers with aggregate turnover up to ₹1.5 crore to file GSTR-1 quarterly instead of monthly.

Q2: Which taxpayers are eligible under this notification?

Answer:
Businesses with aggregate turnover up to ₹1.5 crore in the previous or current financial year qualify for quarterly GSTR-1 filing.

Q3: What is FORM GSTR-1?

Answer:
GSTR-1 is a GST return that reports details of outward supplies (sales) made by registered taxpayers.

Q4: Which section of GST law allows quarterly filing?

Answer:
Quarterly filing is allowed under Section 148 of the CGST Act, which permits special procedures for certain taxpayers.

Q5: What are the due dates for quarterly GSTR-1 filing?

Answer:
For the early GST period:
July–September 2017 → 31 December 2017
October–December 2017 → 15 February 2018
January–March 2018 → 30 April 2018

Q6: Do small taxpayers still need to file GSTR-3B monthly?

Answer:
Yes. Even if GSTR-1 is filed quarterly, GSTR-3B must still be filed monthly.

Q7: Can taxpayers switch between monthly and quarterly filing?

Answer:
Yes. If turnover exceeds ₹1.5 crore, taxpayers must switch to monthly GSTR-1 filing.

Q8: What happens if GSTR-1 is not filed on time?

Answer:
Late filing may result in late fees and penalties under GST law.
You can avoid penalties by filing returns through Finodha:
https://finodha.in/gst-return-filing/

Q9: How does GSTR-1 affect Input Tax Credit?

Answer:
Buyers can claim ITC only when suppliers upload invoice details in GSTR-1.

Q10: Do composition taxpayers file GSTR-1?

Answer:
No. Composition scheme taxpayers file GSTR-4 instead of GSTR-1.

Q11: Is GST registration required before filing GSTR-1?

Answer:
Yes. Only registered GST taxpayers can file GSTR-1.
Apply for GST registration here:
https://finodha.in/online-gst-registration/

Q12: What details must be included in GSTR-1?

Answer:
The return includes:
Sales invoices
Export details
Debit and credit notes
GST collected

Q13: Why was quarterly filing introduced?

Answer:
Quarterly filing was introduced to reduce compliance burden for small businesses.

Q14: How can businesses ensure accurate GST compliance?

Answer:
Businesses should maintain proper accounting records and consult GST professionals.
Finodha offers expert GST compliance support:
https://finodha.in/gst-compliance/

Q15: Why is GSTR-1 important under GST?

Answer:
GSTR-1 ensures proper reporting of sales transactions, which enables buyers to claim Input Tax Credit and ensures transparency in GST reporting.

Conclusion

Notification No. 57/2017 – Central Tax played an important role in simplifying GST compliance for small taxpayers.

By allowing businesses with turnover up to ₹1.5 crore to file GSTR-1 quarterly, the government reduced compliance pressure and made GST easier for small traders and entrepreneurs.

However, businesses should maintain accurate records and file GST returns on time to avoid penalties.