Executive Summary:
This notification outlines a special procedure for registered persons in Delhi with an aggregate turnover of up to 1.5 crore rupees, regarding the furnishing of details of outward supply of goods or services. It supersedes a previous notification and provides a table specifying deadlines for filing FORM GSTR-1 for different quarters. The notification comes into effect from December 29, 2017.
Key Points / Main Content:
* **Supersession of Previous Notification:** Notification No. 57/2017 State Tax is superseded, except for actions already completed.
* **Eligibility for Special Procedure:** Registered persons with an aggregate turnover of up to 1.5 crore rupees in the preceding or current financial year can follow the special procedure.
* **Procedure for Furnishing Outward Supply Details:** Eligible persons must furnish details of outward supply of goods or services in FORM GSTR-1 on a quarterly basis.
* **Deadlines for FORM GSTR-1 Filing:**
* July-September 2017: January 10, 2018
* October-December 2017: February 15, 2018
* January-March 2018: April 30, 2018
* **Future Notifications:** Special procedures or extensions for furnishing details/returns for July 2017 to March 2018 will be notified later in the Official Gazette.
* **Effective Date:** The notification is effective from December 29, 2017.
Impact Analysis:
**Registered Persons (with turnover up to 1.5 crore rupees):**
* Impact: Eligible for a special procedure for furnishing outward supply details, with quarterly filing of FORM GSTR-1.
* Action Required: Furnish details of outward supplies in FORM GSTR-1 by the specified deadlines for each quarter.
**Tax Authorities:**
* Impact: Must implement and oversee the special procedure for eligible registered persons.
* Action Required: Ensure systems are in place to receive and process quarterly GSTR-1 filings and notify any further extensions or special procedures for the period of July 2017 to March 2018.
Key Entities Referenced
A.K. SINGH: The Dy. Secy. VI Finance, signing the order on behalf of the Lieutenant Governor of Delhi.
Delhi: The location where the Gazette is published.
Government of India Press, Ring Road, Mayapuri, New Delhi110064: The printing press for the Government of India, located in Delhi.
Section 148 of the Delhi Goods and Services Tax Act, 2017: The section of the Delhi Goods and Services Tax Act, 2017 which grants the power to issue the notification.
National Capital Territory of Delhi: The governing territory issuing the notification.
Delhi Goods and Services Tax Act, 2017: The Act under which the notification is issued. It is also referred to as Delhi Act 03 of 2017.
Council: An advisory body whose recommendations are considered by the Lieutenant Governor.
FORM GSTR1: A form for furnishing details of outward supply of goods or services.
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PART—IV
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GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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अअअअििििधधधधससससचचूूचचूू ननननाााा
(cid:1)द(cid:3)ली, 31 जनवरी, 2018
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को (cid:31)Dतुत करने के िलए नीचे दी गई िवशेष (cid:31)(cid:13)Aया का अनुसरण कर सकते हU ।
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ह,U अथा>त् :-
636 DG/2018 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
ससससााााररररणणणणीीीी
Aम सं. ितमाही, िजसके िलए (cid:31)Mप जीएसटीआर-1 म2 Qयौरे (cid:31)Dतुत (cid:13)कए जाते ह U (cid:31)Mप जीएसटीआर-1 म2 Qयौरे (cid:31)Dतुत करने
क(cid:26) समयाविध
(1) (2) (3)
1. जुलाई-िसतंबर, 2017 10 जनवरी, 2018
2. अ#ूबर-(cid:13)दसंबर, 2017 15 फरवरी, 2018
3. जनवरी-माच>, 2018 30 अ(cid:31)ैल, 2018
3. अिधिनयम क(cid:14) धारा 38 क(cid:14) उपधारा (2) और धारा 39 क(cid:14) उपधारा (1) के अधीन जलु ाई, 2017 स े माच$, 2018
मास के िलए, यथाि’थित )यौरे या िववरणी को .’तुत करन े के िलए िवशषे .(cid:1)1या या समय सीमा के िव’तार को त2पचात ्
राजप4 म5 अिधसिू चत (cid:1)कया जाएगा ।
4. यह अिधसूचना (cid:1)दनाकं 29 (cid:1)दसंबर, 2017 से .भावी होगी ।
रा<ीय राजधानी =े4 (cid:1)द(cid:3)ली के उपरा>यपाल
के आदशे स ेतथा उनके नाम पर,
ए. के. ?सह, उप-सिचव -VI (िवA)
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 31st, January, 2018
No.71/2017– State Tax
No. F.3(79)/Fin (Rev-I)/2017-18/DS-VI/56.—In exercise of the powers conferred by section 148 of the
Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), and in supersession of Notification No.57/2017 – State
Tax (issued in reference to GOI notification No. 57/2017 –Central Tax dated the 15th November, 2017), published in the
Gazette of Delhi, Extraordinary, Part IV, vide number No. F.3 ( 70 )/Fin (Rev-I)/2017-18/DS-VI/808, dated the 12th
December, 2017, except as respects things done or omitted to be done before such supersession, the Lt. Governor of the
National Capital Territory of Delhi, on the recommendations of the Council, notifies the registered persons having
aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of
registered persons who may follow the special procedure as detailed below for furnishing the details of outward supply of
goods or services or both.
2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1
effected during the quarter as specified in column (2) of the Table below till the time period as specified in the
corresponding entry in column (3) of the said Table, namely:-
TABLE
Sl No. Quarter for which the details in FORM Time period for furnishing the details in FORM GSTR-1
GSTR-1 are furnished
(1) (2) (3)
1 July - September, 2017 10thJanuary, 2018
2 October - December, 2017 15th February, 2018
3 January - March, 2018 30th April, 2018PART IV] DELHI GAZETTE : EXTRAORDINARY 3
3. The special procedure or extension of the time limit for furnishing the details or return, as the case may be, under sub-
section (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall
be subsequently notified in the Official Gazette.
4. This notification shall come into force with effect from the 29th day of December, 2017.
By Order and in the Name of the
Lt. Governor of the National
Capital Territory of Delhi,
A.K. SINGH, Dy. Secy. VI (Finance)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.