Extension of due date of filing GSTR-1

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.

New dates are as under:-

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

Ref:- Notification No. 57/2017 – Central Tax and Notification No. 58/2017 – Central Tax date 15.11.2017