Notification regarding extension of due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to ₹ 1.5 crores - F.1-11(91)-TAX/GST/2018 - Tripura SGST

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES EXCISE) NO.F.1-11(91)-TAX/GST/2018 Dated, Agartala, the 11th September, 2018 NOTIFICATION In exercise of the powers conferred by section 148 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of (i) Notification No.F.1-11(91)-TAX/GST/2017(Part) dated 22nd November, 2017 published in the Tripura Gazette, Extraordinary Issue, vide number 442, dated the 22nd November, 2017; (ii) Notification No. F.1-11(91)-TAX/GST/2018(Part) dated 29th March, 2018 published in the Tripura Gazette, Extraordinary Issue, vide number 109, dated the 29th March, 2018; and (iii)Notification No. F.1-11(91)-TAX/GST/2018 dated 8th August, 2018 published in the Tripura Gazette of India, Extraordinary Issue, vide number 583, dated the 10th August, 2018, except as respects things done or omitted to be done before such supersession, the State 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 Tripura State 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, 2017 31st October, 2018 2 October - December, 2017 31st October, 2018 3 January - March, 2018 31st October, 2018 4 April June, 2018 31st October, 2018 5 July - September, 2018 31st October, 2018 6 October - December, 2018 31st January, 2019 7 January - March, 2019 30th April, 2019 Provided that the details of outward supply of goods or services or both in FORM GSTR-1 for the quarter from July, 2018 to September, 2018 by (i) registered persons in the State of Kerala; (ii) registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and (iii) registered persons whose principal place of business is in Mahe in the Union territory of Puducherry shall be furnished electronically through the common portal, on or before the 15th day of November, 2018: Provided further that the details of outward supply of goods or services or both in FORM GSTR-1 to be filed for the quarters from July, 2017 to September, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. F.1-11(91)-TAX/GST/2018(Part) dated 8th August, 2018 published in the Tripura Gazette, Extraordinary Issue, vide number 564, dated the 8th August, 2018, shall be furnished electronically through the common portal, on or before the 31st day of December, 2018; 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, 2017 to March, 2019 shall be subsequently notified in the Official Gazette. By Order of the Governor, (Nagesh Kumar B, IAS) Joint Secretary Government of Tripura Finance Department