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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. 17/2018 – Central Tax

New Delhi, the 28
th
March, 2018
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) (hereafter in this notification referred to as the Act),
the Central Government, on the recommendations of the Council, hereby notifies the
registered persons having aggregate turnover of up to 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 mentioned below for furnishing the details of outward supply of
goods or services or both.

2. The said persons shall furnish the details of outward supply of goods or services or
both in FORM GSTR-1 effected during the quarter April to June, 2018 till the 31
st
day of
July, 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 April to June, 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 17 2018 central tax | iKargos