Extends the time limit for furnishing the details of outward supplies in FORM GSTR-1. - 005/2018-GST - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX:: ASSAM KAR BHAWAN Notification No. 05/2018-GST The 29th March, 2018 No. CT/GST-14/2017/109.- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the said Act ), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 under sub-section (1) of section 37 of the said Act for the months as specified in column (2) of the Table, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, till the time period as specified in the corresponding entry in column (3) of the said Table, namely: Table Sl.No. Month Last date for filing of return in FORM GSTR-1 (1) (2) (3) 1. April, 2018 31 st May, 2018 2. May, 2018 10 th June, 2018 3. June, 2018 10 th July, 2018 The 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 said Act, for the months of April to June, 2018 shall be, subsequently, notified in the Official Gazette. ANURAG GOEL, Commissioner of State Tax, Assam, Dispur, Guwahati.