Due date of filing Returns GSTR-1,
GSTR-2 and GSTR-3 has been extended vide Notification No.
30/2017 – Central Tax date 11 September 2017 but now Notification No-58 has
further extended due date for GSTR-1 for persons having aggregate turnover
of more than 1.5 crore rupees in the preceding financial year or the current
financial year and due date for GSTr-2 and GSTR-3 shall be notified later.
| 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 - October, 2017 | 31st December, 2017 |
| 2 | November, 2017 | 10th January, 2018 |
| 3 | December, 2017 | 10th February, 2018 |
| 4 | January, 2018 | 10th March, 2018 |
| 5 | February, 2018 | 10th April, 2018 |
| 6 | March, 2018 | 10th May, 2018 |
The registered
persons having aggregate turnover of up to 1.5 crore rupees in
the preceding financial year or the current financial year, shall 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:-
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
|
31st December, 2017
|
2
|
October - December,
2017
|
15th February, 2018
|
3
|
January - March, 2018
|
30th April, 2018
|
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