Notification No.: 72/2017 – Central Tax
Date of Notification: 29th December 2017
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 37(1): Furnishing of outward supply details (GSTR-1)
- Section 168: Power of the Board to issue instructions
- Supersedes: Notification No. 58/2017 – Central Tax dated 15th November 2017 (except for actions already taken)
- Integrated GST Act: Not applicable
Summary of Notification
The Central Government, based on the recommendations of the GST Council, extended the due dates for filing FORM GSTR-1 by registered persons having aggregate turnover of more than ₹1.5 crore in the preceding or current financial year.
The revised schedule for furnishing GSTR-1 for such taxpayers is as follows:
| Sl. No. | Tax Period | Extended Due Date |
| 1 | July – November 2017 | 10th January 2018 |
| 2 | December 2017 | 10th February 2018 |
| 3 | January 2018 | 10th March 2018 |
| 4 | February 2018 | 10th April 2018 |
| 5 | March 2018 | 10th May 2018 |
It was also clarified that the time limits for filing GSTR-2 and GSTR-3 under Sections 38(2) and 39(1) respectively for the period July 2017 to March 2018 would be notified separately.
