Time period for furnishing the details in FORM GSTR-1 - SRO 14 - Jammu and Kashmir SGST

Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 11 th January 2018 SRO 14 .- In exercise of the powers conferred by section 148 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), and in supersession of SRO notification No. SRO-470; dated: 15/11/2017, except as respects things done or omitted to be done before such supersession the State Government, 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 may follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both. The said persons may 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 10th January, 2018 2 October - December, 2017 15th February, 2018 3 January - March, 2018 30th April, 2018 This notification shall deemed to have come into force w.e.f. 29th day of December 2017. By order of the Government of Jammu and Kashmir. Sd/- (Navin K. Choudhary), IAS Principle Secretary to Government Finance Department