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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. 71/2017 – Central Tax

New Delhi, the 29
th
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 supersession of notification No. 57/2017 – Central Tax
dated the 15
th
November, 2017, published i n the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1413 (E), dated the 15
th

November, 2017, except as respects things done or omitted to be done before such supersession, 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 may 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

Sl No. Quarter 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 - September, 2017 10
th
January, 2018
2 October - December, 2017 15
th
February, 2018
3 January - March, 2018 30
th
April, 2018

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.)]

(Ruchi Bisht)
Under Secretary to the Government of India
notifications no 71 2017 central tax | iKargos