Notification No.: 71/2017 – Central Tax
Date of Notification: 29th December 2017
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 148: Special procedure for certain registered persons
- Section 38(2): Furnishing of inward supplies (GSTR-2) – relevant by reference
- Section 39(1): Monthly return filing – relevant by reference
- Supersedes: Notification No. 57/2017 – Central Tax dated 15th November 2017 (except for actions already taken)
- Integrated GST Act: Not applicable
Summary of Notification
The Central Government, under powers conferred by Section 148 of the CGST Act and on recommendations of the GST Council, notified that registered persons having aggregate turnover up to ₹1.5 crore in the preceding or current financial year may follow a special procedure for filing Form GSTR-1 on a quarterly basis.
Such persons may furnish details of outward supplies in GSTR-1 for the specified quarters within the following due dates:
| Quarter | Due Date for GSTR-1 Filing |
| July – September 2017 | 10th January 2018 |
| October – December 2017 | 15th February 2018 |
| January – March 2018 | 30th April 2018 |
It was also clarified that the time limits for furnishing GSTR-2 and GSTR-3 for the same period (July 2017 to March 2018) would be notified separately in the Official Gazette.
This notification supersedes Notification No. 57/2017, while retaining the effect of any actions already undertaken under it.
