Recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year. - 71/2017-State Tax - Gujarat SGST

NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Dated the 29th December, 2017. Notification No. 71/2017-State Tax No. (GHN-140)/GST-2017/S.148 (4).TH- In exercise of the powers conferred by section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) , and in supersession of Government notification, Finance Department No.(GHN-128)GST-2017/S.148(2)-TH: Dt.15/11/2017, Notification No. 57/2017 State Tax , except as respects things done or omitted to be done before such supersession the Government of Gujarat, 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 GSTR-1 are furnished Time period for furnishing the details in FORM GSTR-1 (1) (2) (3) 1 July - September, 2017 10thJanuary, 2018 2 October - December, 2017 15th February, 2018 3 January - March, 2018 30th April, 2018 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. By order and in the name of the Governor of Gujarat, K K Patel Deputy Secretary to Government