Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than ₹ 1.5 crores - 1-AH/2017 - Karnataka SGST

DEPARTMENT OF COMMERCIAL TAXES Office of the Commissioner of Commercial Taxes, (Karnataka), Vanijya Therige Karyalaya, Gandhinagar, Bengaluru, NOTIFICATION (1-AH/2017) No. KGST.CR.01/17-18, Dated: 29.12.2017. In exercise of powers conferred by the second provisio 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) (hereinafter in this notification referred to as the Act) and in supersession of CCT Notification (1-X/2017)No. KGST.CR.01/ 17-18 dated the 15th November, 2017, published in the Karnataka Gazette, Extraordinary, Part III, number 1036, dated the 15th November, 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 hereby 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 - November, 2017 10 th January, 2018 2 December, 2017 10 th February, 2018 3 January, 2018 10 th March, 2018 4 February, 2018 10 th April, 2018 5 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. SRIKAR M.S. Commissioner of Commercial Taxes (Karnataka), Bengaluru