Notification regarding time period for furnishing the details in Form GSTR-1 for person having aggregate turnover upto ₹ 1.5 crore - NO.F.1-11(91-TAX/GST/2017(Part) - Tripura SGST

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES EXCISE) NO.F.1-11(91-TAX/GST/2017(Part) Dated, Agartala, the 22nd November, 2017 NOTIFICATION In exercise of the powers conferred by section 148 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government, 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 shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both. 2. The said persons shall furnish the details or 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 GSTR-1 are furnished Time period for furnishing the details in FORM GSTR-1 (1) (2) (3) 1 July - September, 2017 31st December, 2017 2. October - December, 2017 15th February, 2018 3. January - March, 2018 30the April, 2018 By order of the Governor, (M. Nagaraju) Principal Secretary Government of Tripura Finance Department