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 - EXN-F(10)-44/2017-71/2017-State Tax - Himachal Pradesh SGST

Government of Himachal Pradesh Excise and Taxation Department No.EXN-F(10)-44/2017 Dated: Shimla-2 16th January, 2018 Notification No. 71/2017-State Tax In exercise of the powers conferred by section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), and in supersession and in supersession of notification No. 57/2017 State Tax dated 15 th November, 2017, published in the Gazette of Himachal Pradesh vide No. EXN-F(10)-20/2016-Vol.1 dated 15th November, 2017, except as respects things done or omitted to be done before such supersession the Governor of Himachal Pradesh, on the recommendations of the Council, 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 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 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 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. By Order, Pr. Secretary (E T) to the Government of Himachal Pradesh