Notification No.: 58/2017 – Central Tax
Date of Notification: 15th November 2017
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 37(1) (Outward supply return – GSTR-1)
- Section 168 (Power of the Board)
- Supersedes: Notification No. 30/2017 – Central Tax dated 11th September 2017
- Integrated GST Act: Not applicable
Summary of Notification
- Extended Due Dates for Filing GSTR-1 by Large Taxpayers (Turnover > ₹1.5 Crore):
The Commissioner, based on GST Council recommendations, extended the deadlines for filing FORM GSTR-1 (details of outward supplies) for registered persons with aggregate turnover exceeding ₹1.5 crore in the preceding or current financial year.
| Sl. No. | Period Covered | Revised Due Date for GSTR-1 Filing |
| 1 | July – October 2017 | 31st December 2017 |
| 2 | November 2017 | 10th January 2018 |
| 3 | December 2017 | 10th February 2018 |
| 4 | January 2018 | 10th March 2018 |
| 5 | February 2018 | 10th April 2018 |
| 6 | March 2018 | 10th May 2018 |
- GSTR-2 and GSTR-3 Extensions to Be Notified Separately:
The due dates for furnishing GSTR-2 (inward supplies) and GSTR-3 (monthly return) for July 2017 to March 2018 will be notified separately in the Official Gazette.
