Important Keyword: Section 148 CGST Act 2017, Notification No. 57/2017 – Central Tax, Section 39(1) CGST Act 2017, Notification No. 71/2017 – Central Tax.
[F. No. 349/58/2017-GST(Pt.)]
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
New Delhi, the 29th December, 2017
Notification No. 71/2017 – Central Tax
Table of Contents
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), and in supersession of notification No. 57/2017 – Central Tax dated the 15th November, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1413 (E), dated the 15th November, 2017, except as respects things done or omitted to be done before such supersession, 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 may follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both.
- The said persons may 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 | 10th January, 2018 |
| 2 | October – December, 2017 | 15th February, 2018 |
| 3 | January – March, 2018 | 30th 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.
(Ruchi Bisht)
Under Secretary to the
Government of India
Web Stories: Notification No. 74/2017 – Central Tax: Notifies the date from which E-Way Bill Rules shall come into force
Download Pdf: https://taxinformation.cbic.gov.in/
0 Comments