Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores - 1-X/2017 - Karnataka SGST

DEPARTMENT OF COMMERCIAL TAXES OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA TERIGE KARYALAYA, GANDHINAGAR, BENGALURU-560009 NOTIFICATION (1-X/2017) NO. KGST.CR.01/17-18, DATED: 15-11-2017 In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the Act) and in supersession of Notification (1-I/ 2017) No.KGST.CR.01 /17-18 dated 11.09.2017, published in the Karnataka Gazette, Extraordinary, Part IV-A, No.880 dated the 12th September, 2017, except as respects things done or omitted to be done before such supersession, on the recommendations of the Council, the time limit for furnishing the details of outward supplies in FORM GSTR-1 under sub-section (1) of section 37 of the 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, is extended till the time period as specified in the corresponding entry in column (3) of the said Table, namely:- Table Sl. No. Months 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 31 st December, 2017 2 November, 2017 10 th January, 2018 3 December, 2017 10 th February, 2018 4 January, 2018 10 th March, 2018 5 February, 2018 10 th April, 2018 6 March, 2018 10 th 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 Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette. M. S. SRIKAR Commissioner of Commercial Taxes (Karnataka) Bengaluru