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 - 58/2017 - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 58/2017 State Tax Date: 15th November, 2017 NOTIFICATION In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the State Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification No. 30/2017 State Tax dated the 11th September, 2017, published in the Gazette of Sikkim, 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 - October, 2017 31st December, 2017 2 November, 2017 10th January, 2018 3 December, 2017 10th February, 2018 4 January, 2018 10th March, 2018 5 February, 2018 10th April, 2018 6 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. Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II