Extends the time limit for furnishing the details of outward supplies in FORM GSTR-1. - Va Kar/GST/04/2017-S.O. No. 02 - Jharkhand SGST

GOVERNMENT OF JHARKHAND COMMERCIAL TAXES DEPARTMENT ---------------------- NOTIFICATION 3rd January, 2018 S.O. No. 2 Dated- 3rd January, 2018 -- In exercise of the powers conferred by the second proviso to sub section (1) of section 37 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter in this notification referred to as the Act) and in supersession of notification No. S.O 133 State Tax dated the 14th November, 2017 , published in the Gazette of Jharkhand, 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 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. 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 10th January, 2018 2 December, 2017 10th February, 2018 3 January, 2018 10th March, 2018 4 February, 2018 10th April, 2018 5 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 Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette. 3. This notification shall be deemed to be effective from 29th December, 2017. [File.No Va Kar/GST/04/2017] By the order of the Governor of Jharkhand, K. K. Khandelwal, Principal Secretary-cum Commissioner.