Notification No. 71/2017 – Central Tax

Date Issued: 29 December 2017
State: Central
Source: CBIC
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Summary

This notification is issued by the Government of India, Ministry of Finance, Department of Revenue, as Notification No. 71/2017 – Central Tax dated 29th December, 2017. It notifies registered persons with aggregate turnover of up to 1.5 crore rupees in the preceding or current financial year as a class that may follow a special procedure for furnishing outward supply details in FORM GSTR-1. It also specifies quarter-wise time periods for furnishing FORM GSTR-1 and states that further special procedure or extension for July 2017 to March 2018 will be notified separately.