Prescribe the due dates for furnishing the details of outward supply of goods or services or both for GSTR1 from July 2018 to march 2019 - 33/2018-State Tax - Gujarat SGST

NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar, Notification No. 33/2018-State Tax, Dated the 10th August, 2018 No. (GHN-75) GST-2018/S.148(8)TH : In exercise of the powers The Gujarat Goods and conferred by section 148 of the Gujarat Goods and Services Tax Services Act, 2017 (Guj.25 of 2017) (hereafter in this notification referred Tax Act, to as the said Act), the Government of Gujarat, on the 2017 recommendations of the Council, hereby 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 shall follow the special procedure as mentioned 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 of the Gujarat Goods and Services Tax Rules, 2017, 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 details in FORM GSTR-1 are furnished Time period for furnishing details in FORM GSTR-1 (1) (2) (3) 1 July - September, 2018 31 st October, 2018 2 October - December, 2018 31 January, 2019 3 January - March, 2019 30 t April, 2019 3. 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 July, 2018 to March, 2019 shall be subsequently notified. By order and in the name of the Governor of Gujarat, K H Pathak Joint Secretary to Government