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[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 29
th
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 supersession of notification No. 58/2017 – Central Tax dated the 15
th

November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R 1414 (E), dated the 15
th
November, 2017, except as respects things done or
omitted to be done before such supersession, 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

Sl No. Months 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 - November, 2017 10
th
January, 2018
2 December, 2017 10
th
February, 2018
3 January, 2018 10
th
March, 2018
4 February, 2018 10
th
April, 2018
5 March, 2018 10
th
May, 2018

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.)]

(Ruchi Bisht)
Under Secretary to the Government of India
notifications no 72 2017 central tax | iKargos