[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]

This Notification has been superseded vide Notification No.44/2018 dt. 10/09/2018
This Notification has been superseded vide Notification No.72/2017 dt. 29/12/2017

Notification No. 58/2017 -Central Tax
(Amendment History)

New Delhi, the 15thNovember, 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) (here after in this notification referred to as the Act) and in super session of notification No.30/2017 -Central Tax dated the 11thSeptember, 2017, published in the Gazette of India , Extraordinary , Part II , Section3 , Sub-section (i) , vide number G.S.R 1144 (E), dated the 11thSeptember, 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 37of 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

SlNo. 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-October, 2017 31stDecember,2017
2. November,2017 10thJanuary,2018
3. December,2017 10thFebruary,2018
4. January,2018 10thMarch,2018
5. February,2018 10thApril,2018
6. March,2018 10thMay,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.)]

(Dr.Sreeparvathy S.L.)
Under Secretary to the Government of India

AMENDMENT HISTORY

CGST NOTIFICATION NO. & DATE

EFFECT OF NOTIFICATION

RELATED NOTIFICATION NO. & DATE

RELATED NOTIFICATION NO. & DATE

58/2017-Central Tax ,Dt.15-11-2017 Supersedes Notification No. 30/2017 CT that the taxpayers with annual aggregate turnover more  than Rs.  1.5  crore need to  file  GSTR - 1 on monthly basis as per following frequency: (i)[Jul, Aug, Sept, Oct]:- 31st Dec 2017, (ii) Nov:- 10th Jan 2018, (iii) Dec :-10th Feb 2018, (iv) Jan:- 10th Mar 2018, (v) Feb :- 10th Apr 2018, (vi)Mar:- 10th May 2018. Notification No. 72/2017-Central Tax, Dt. 29.12.2017 Supersedes the  Notification No. 58/2017 CT that the taxpayers with annual aggregate turnover more  than Rs.  1.5  crore need to  file  GSTR - 1 on monthly basis as per following frequency: (i)[Jul, Aug, Sept, Oct, Nov ]:- 10th Jan 2017, 
(ii) Dec :-10th Feb 2018, (iii) Jan:- 10th Mar 2018, (iv) Feb :- 10th Apr 2018, (v) Mar:- 10th May 2018.

 

Notification No. 44/2018- Central Tax ,Dt. 10.09.2018 Supersedes the Notification No 58/2017 CT, that the taxpayers with annual aggregate turnover of more than Rs. 1.5 crore need to file GSTR-1 for the months from July, 2017 to September, 2018 till 31st October 2018 AND from October, 2018 to March, 2019 till the eleventh day of the month succeeding such month.