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 - S.O. No. 59 - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT Notification 21st August, 2018 Notification No. 33/2018 State Tax S.O. No. 59 Dated. 21st August, 2018-- In exercise of the powers conferred by section 148 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Jharkhand Government, on the 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 Jharkhand 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 31st October, 2018 2 October - December, 2018 31st January, 2019 3 January - March, 2019 30th April, 2019 3. The time limit for furnishing the details or return, as the case may be, under subsection (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 in the Official Gazette. 4. This notification shall be deemed to be effective from 10th August 2018. [File.NoVaKar / GST / 03/ 2018] By the order of the Governor of Jharkhand, K. K. Khandelwal, Additional Chief Secretary.