Central Board of Excise & Customs has issued a Notification No. 17/2018– Central Tax dated 28th March, 2018 to extend the time limit for filing details of outward supplies in Form GSTR-1 for the quarter April – June, 2018 by such class of registered persons having aggregate turnover of up to Rs. 1.5 crore in the preceding financial year or the current financial year.
| Sl No. | Quarter for which the details in FORM GSTR-1 are furnished | Time period for furnishing the details in FORM GSTR-1 |
| 1 | April – June, 2018 | 31st July, 2018 |
The special procedure or extension of the time limit for furnishing the details or return, as the case may be, in Form GSTR-2 and Form GSTR- 3 for the months of April, 2018 to June, 2018 shall be subsequently notified in the Official Gazette.
Source : Central Board of Excise and Customs
