GST - Tamil Nadu Goods and Services Tax Rules, 2017 - Return filing procedure for registered persons having aggregate turnover of upto 1.5 crores rupees - Notification - Issued - G.O. (Ms) No. 165 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 165 Dated: 15.11.2017 Aippasi- 29 Thiruvalluvar Aandu, 2048 NOTIFICATION In exercise of the powers conferred by section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, 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 shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both. 2. The said persons shall 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 31 st December, 2017 2 October - December, 2017 15 th February, 2018 3 January - March, 2018 30 th 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 in the Official Gazette. Dr. C. CHANDRAMOULI ADDITIONAL CHIEF SECRETARY TO GOVERNMENT (FAC)