Link to the orginial notification: https://www.cbec.gov.in/htdocs-cbec/gst/notfctn-71-central-tax-english.pdf

[To be published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section(i)]

Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]

Notification No. 71/2017–Central Tax

New Delhi, the 29th December 2017

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 super session of notification No. 57/2017– Central Tax dated the 15th 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 15th November,2017, except as respects things done or omitted to be done before such super session the Central Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both.

2. 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

3. 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.

[F.No.349/58/2017-GST(Pt.)]

(Dr. Sreeparvathy S.L.)

Under Secretary to the Government of India

Second is also available.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]

Notification No. 72/2017-Central Tax

New Delhi, the 29th December, 2017

G.S.R. (E):- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter in this notification referred to as the Act) and in super session of notification No. 58/2017-Central Tax dated the 15th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), videnumber G.S.R 1414 (E), dated the 15th November, 2017, except as respects things done or omitted to be done before such super session, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 under sub-section (1) of section 37 of the Act for the months as specified in column (2) of the Table, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

2. The 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.

[F. No. 349/58/2017-GST(Pt.)]
(Dr.Sreeparvathy S.L.)
Under Secretary to the Government of India

Second is also available.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]

Notification No. 72/2017-Central Tax

New Delhi, the 29th December, 2017

G.S.R. (E):- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter in this notification referred to as the Act) and in super session of notification No. 58/2017-Central Tax dated the 15th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), videnumber G.S.R 1414 (E), dated the 15th November, 2017, except as respects things done or omitted to be done before such super session, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 under sub-section (1) of section 37 of the Act for the months as specified in column (2) of the Table, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

2. The 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.

[F. No. 349/58/2017-GST(Pt.)]
(Dr.Sreeparvathy S.L.)
Under Secretary to the Government of India

GSTR 1 Press release by CBEC link "https://cbec.gov.in/htdocs-cbec/press-release/press-release-new"

Quarterly return for registered persons with aggregate turnover up to Rs. 1.50 crores

GSTR-1 (Jul-Sep, 2017) - Jan 10th, 2018

GSTR-1 (Oct-Dec, 2017) - Feb 15th, 2018

Monthly return for registered persons with aggregate turnover of more than Rs. 1.50 crores

GSTR-1 (Jul-Nov, 2017) - Jan 10th, 2018

GSTR-1 (Dec, 2017) - Feb 10th, 2018