Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of less than ₹ 1.5 crore. - J.21011/1/2017-TAX/Vol-III/Pt(ii) - Mizoram SGST

GOVERNMENT OF MIZORAM TAXATION DEPARTMENT N O T I F I C A T I O N Dated Aizawl, the 24th Nov., 2017. No. J.21011/1/2017-TAX/Vol-III/Pt(ii).- In exercise of the powers conferred by section 148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, notifies the registered persons having aggregate turnover of up to 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 15th February, 2018 3 January - March, 2018 30th 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. Sd/- VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram, Taxation Department.