Central Board of Excise & Customs has issued a Notifications No 71/2017– Central Tax dated 29th December, 2017 and has extended the time limit for quarterly furnishing of Form GSTR-1 for the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.
The said persons shall furnish the details of outward supply of goods or services or both in Form GSTR-1 for the quarter and for such extended time period as specified in the table below –
| Sl No. | Quarter for which the details in FORM GSTR-1 are furnished | Time period for furnishing the details in FORM GSTR-1 |
| 1 | July – September, 2017 | 10th January, 2018 |
| 2 | October – December, 2017 | 15th February, 2018 |
| 3 | January – March, 2018 | 30th April, 2018 |
Source : Central Board of Excise and Customs
