Section-Wise GST Notifications

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Section 37 of the CGST Act:

Section 37 of the Central Goods and Services Tax Act, 2017 – Returns – Furnishing Details of outward supplies – Extension of time limit for filing form GSTR-1 for quarters July-September,2017; October – December, 2017 & January-March, 2018 – Supersession of notification no. 57/2017 – Central Tax, dated 15-11-2017.
 
Notification No. 71/2017 – Central Tax dated 29-12-2017
 
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 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 suppression, the Central Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crores 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 given below:
 

S.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 & sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018.
 
 
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