Notification regarding extension of due dates for quarterly furnishing of FORM GSTR - 1 for taxpayers with aggregate turnover of Rs. upto 1.5 crore. - F.12(46)FD/Tax/2017-Pt.-III-152 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION JAIPUR, dated: December 29, 2017 In exercise of the powers conferred by section 148 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), and in supersession of this department s notification number F.12(46)FD/Tax/2017-Pt.-II-140, dated the 15 th November, 2017, except as respects things done or omitted to be done before such supersession, the State Government, on the recommendations of the Council, hereby 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 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 given below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:- Table S.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 10 th January, 2018 2. October - December, 2017 15 th February, 2018 3. January - March, 2018 30 th April, 2018 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, [No. F.12(46)FD/Tax/2017-Pt.-III-152] By Order of the Governor (Shankar Lal Kumawat) Joint Secretary to the Government