Special Procedure for filing outward supplies for suppliers whose aggregate turnover is up to 1.50 crore rupees in the preceding financial year or the current financial year –furnishing of quarterly returns - extension of time. - G.O.Ms.No.032 - Andhra Pradesh SGST

REVENUE DEPARTMENT (Commercial Taxes-II) [G.O.Ms.No.032, Revenue (Commercial Taxes-II), 24th January, 2018.] NOTIFICATION In exercise of the powers conferred by Section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), and in supersession of Notification issued vide G.O.Ms No.562, Revenue (CT-II) Dt.24.11.2017, except as respects things done or omitted to be done before such supersession, the Government on the recommendations of the Goods and Services Tax 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 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 will be subsequently notified in the Andhra Pradesh Extraordinary Gazette. Dr. D. SAMBASIVA RAO, Special Chief Secretary to Government.