Notification No. 71/2017
Date: December 29, 2017
Subject: Revision of due dates for quarterly filing of GSTR-1 by taxpayers with turnover up to ₹1.5 crore.
Description:
Registered persons with aggregate turnover up to ₹1.5 crore are allowed quarterly filing of GSTR-1.
Revised due dates are prescribed for quarters from July 2017 to March 2018.
The notification supersedes notification No. 57/2017–Central Tax.
Previous Notification: Notification No. 57/2017 – Central Tax dated 15th November, 2017.
Effective Date: 29th December, 2017.
71-2017-CT-29.12.2017-Due date