Notification No. 71/2017 – Central Tax Explained

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Notification No. 71/2017 – Central Tax: Extends the due dates for quarterly furnishing of FORM GSTR-1 for 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), and in supersession of notification No. 57/2017 – Central Tax dated the 15^th 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 15^th 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	10^th January, 2018
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.

(Ruchi Bisht)
Under Secretary to the
Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 71/2017 – Central Tax

Q1: What is Notification No. 71/2017 – Central Tax?

Answer:
It extended quarterly GSTR-1 due dates for taxpayers with turnover up to ₹1.5 crore during FY 2017-18.

Q2: Under which section was it issued?

Answer:
Under Section 148 of CGST Act (Special Procedure).

Q3: Who was eligible?

Answer:
Registered persons with aggregate turnover up to ₹1.5 crore.

Q4: What is aggregate turnover?

Answer:
Defined under Section 2(6) of CGST Act; includes taxable and exempt supplies across India.

Q5: Did it extend GSTR-3B due date?

Answer:
No. Extension for Section 39 returns was to be notified separately.

Q6: Can small taxpayers still file quarterly?

Answer:
Yes, under QRMP scheme if eligible (up to ₹5 crore turnover as per current rules).

Q7: What happens if GSTR-1 is not filed?

Answer:
Late fee under Section 47 applies and future filings may get blocked.

Q8: Is GSTR-1 mandatory even for NIL sales?

Answer:
Yes, NIL return must be filed.

Q9: Can GSTR-1 be revised?

Answer:
No. Amendments must be made in subsequent returns.

Q10: What is the penalty for late filing today?

Answer:
₹50 per day (₹25 CGST + ₹25 SGST), ₹20 per day for NIL returns, subject to maximum cap.

Q11: Does turnover include exports?

Answer:
Yes, exports are included in aggregate turnover.

Q12: Is this notification still applicable now?

Answer:
It applied only for specified quarters in 2017-18.

Q13: What is Section 148 special procedure?

Answer:
Allows government to notify special compliance methods for certain classes of taxpayers.

Q14: Why was this extension needed?

Answer:
Due to GST portal challenges and transition issues during 2017 rollout.

Q15: How can Finodha help small taxpayers?

Answer:
Finodha provides complete GST compliance support including:
GST Registration
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