It extended the time limit for furnishing the GSTR-1returns for the month of july, 2017 and August, 2017.

Issued under second proviso to Section 37(1), first proviso to Section 38(2); and 39(6) of the CGST Act, 2017

It superseded notification Nos.18/2017-Central Tax, dated 08.08.2017, 19/2017-Central Tax, dated 08.08.2017 and 20/2017-Central Tax, dated 08.08.2017 and it extended the time limit for furnishing the GSTR-1, 2 and 3 returns for the month of july, 2017 and August, 2017.

Issued under second proviso to Section 37(1), first proviso to Section 38(2); and 39(6) of the CGST Act, 2017

It superseded notification No.29/2017-Central Tax, dated 05.09.2017 and it extended the time limit for furnishing the GSTR-1, 2 and 3 return for the month of july, 2017 for specified class of taxable/ registered person. .

Notification no. 
54/2017-Central Tax, dared 30.10.2017.

Notification No.
29/2017-Central Tax, dated 05.09.2017

It extended due dates  for furnishing the quarterly details of outward supplies in FORM GSTR-1 for the months from July, 17 to March, 2018 in case of registered persons having turnover upto Rs.1.5 crores.

It superseded notification No.30/2017-Central Tax, dated 11.09.2017 and it extended the due dates  for furnishing the details of outward supplies in FORM GSTR-1 for the months from July, 17 to March, 2018.

It supersedes notification No. 57/2017-Central Tax, dated 15.11.2017. It extended due date for furnishing the quarterly details of outward supplies in FORM GSTR-1 for the months from July, 17 to March, 2018 in case of registered persons having turnover upto Rs. 1.5 crores. 

Issued under second proviso to Section 37(1) of CGST Act, 2017. 

It supersedes notification No. 58/2017-Central Tax, dated 15.11.2017. It extended due date for furnishing the monthly details of outward supplies in FORM GSTR-1 for the months from July, 17 to March, 2018. 

It specified the last date for filing of return in FORM GSTR-1 for the month of April, May, and June, 2018 by registered person having aggregate turnover of more than Rs. 1.5 crores in the preceding financial year or current financial year.

It extends the time limit for furnishing the details of outward supplies in FORM GSTR-I in case  of those registered persons having aggregate turnover of more than Rs. 1.5 crores in the preceding financial year or current financial year for each of month from July,. 2018 to March, 2019 till 11^th of succeeding month. 

Notification No.
37/2018-Central Tax, dated 24.08.2018

It extends the time limit for furnishing the details of outward supplies in FORM GSTR-I in case  of those registered persons having aggregate turnover of more than Rs. 1.5 crores in the preceding financial year or current financial year for each of month from July, 2018 to September, 2018 to 31.10.2018 and for the period from October, 2018 to March, 2019 till 11^th of succeeding month.

It inserts a proviso in the sub-section (3) of Section 37 of the CGST Act, 2017, thereby allowing rectification of error or omission in respect of the details furnished under sub-section (1).

It extends the time limit for furnishing the details of outward supplies in FORM GSTR-I in case of those registered persons having aggregate turnover of more than Rs.1.5 crores in the preceding financial year or current financial year for each of month from April , 2019 to June, 2019 to 11^th of the succeeding month. It also extended  time limits for filing FORM GSTR-1 for the month of April, 2019 to registered persons with principal place of business located in certain specified districts of Orissa to 10^th June, 2019. 

It extends the time limit for furnishing the details of outward supplies in FORM GSTR-I in case of those registered persons having aggregate turnover of more than Rs. 1.5 crores in the preceding financial year or current financial year for each of month from July , 2019 to September, 2019 to 11^th of the succeeding month. 

It extended due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020 (Ref: First proviso to paragraph 1).
 

Notification No.

53/2019-Central Tax, dated 14.11.2019 (w.e.f. 11.08.2019);
57/2019-Central Tax, dated 26.11.2019 (w.e.f. 15.11.2019);
63/2019-Central Tax, dated 12.12.2019 (w.e.f. 30.11.2019);
23/2020-Central Tax, dated 23.03.2020 (with retrospective effect from 20.12.2019). 

It extends the time limit for furnishing the details of outward supply of goods or services or both in FORM GSTR-1 for the registered persons having aggregate turnover of more than Rs. 1.5 crores in the preceding financial year and it also prescribes the time period for filing quarterly return in GSTR-1 for each of the months from Oct, 2019 to March, 2020.
It extended the time limit for furnishing the details of outward supply of goods or services or both in FORM GSTR-1 for the registered persons (having aggregate turnover exceeding Rs. 1.5 crores in the preceding FY or the current FY) with principal place of business in the State of Jammu and Kashmir for the month of October, 2019 till 30.11.2019.
It further extended the time limit for furnishing the details of outward supply of goods or services or both in FORM GSTR-1 for the registered persons (having aggregate turnover exceeding Rs. 1.5 crores in the preceding FY or the current FY) with principal place of business in the State of Jammu and Kashmir for the month of October, 2019 till 20.12.2019 (Ref: first proviso to paragraph 1);
It extended the time limit for furnishing the details of outward supply of goods or services or both in FORM GSTR-1 for the registered persons (having aggregate turnover exceeding Rs. 1.5 crores in the preceding FY or the current FY) with principal place of business in the State of Assam, Manipur or Tripura for the month of November, 2019 till 31.12.2019 (Ref: second proviso to paragraph 1);
It extended the due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020.