Extends the time limit for furnishing the details of outward supplies in FORM GSTR-1. - CCT/26-2/2017-18/22 - Goa SGST

GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes Notification CCT/26-2/2017-18/22 In exercise of the powers conferred by the second proviso to sub-section (1) of Section 37 read with Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this Notification referred to as the said Act ), and in supersession of Notification No. CCT/26-2/2017-18/11 dated the 12th September, 2017, published in the Official Gazette, Series II No. 24 dated the 14th September, 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 said 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:- TABLE Sl.No. Month 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-October, 2017 31st December, 2017. 2. November, 2017 10th January, 2018. 3. December, 2017 10th February, 2018. 4. January, 2018 10th March, 2018. 5. February, 2018 10th April, 2018. 6. March, 2018 10th May, 2018. 2. The 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 said Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette. Dipak M. Bandekar, Commissioner of State Tax. ,Panaji, 15th November, 2017.