| Notification Detail :
G.S.R. (E):— In exercise of the powers conferred by the second proviso to subsection
(1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12
of 2017) (hereinafter in this notification
referred to as the Act) and in supersession of notification No. 58/2017 – Central Tax dated the 15th
November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R 1414 (E), dated the 15th November, 2017, except as respects things done or
omitted to be done before such supersession, the Commissioner, on the recommendations of the
Council, hereby extends the time limit for furnishing the details of outward supplies in
FORM GSTR-1 under sub-section (1) of section 37 of the Act for the months as specified in
column (2) of the Table, by such class of registered persons having aggregate turnover of more than
1.5 crore rupees in the preceding financial year or the current financial year, till the time period as
specified in the corresponding entry in column (3) of the said Table, namely:-
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