Prescribing the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 Crore. - F.12(46)FD/Tax/2017-Pt-IV-110 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: September 10, 2018 In exercise of the powers conferred by section 148 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of- (i) Notification No. F.12(46)FD/Tax/2017-Pt-II-140 dated 15 th November, 2017; and (ii) Notification No. F.12(46)FD/Tax/2017-Pt-II-87, dated 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 Rajasthan 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 31 st October, 2018 2 October - December, 2017 31 st October, 2018 3 January - March, 2018 31 st October, 2018 4 April - June, 2018 31 st October, 2018 5 July - September, 2018 31 st October, 2018 6 October - December, 2018 31st January, 2019 7 January - March, 2019 30 th April, 2019 Provided 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.12(56)FD/Tax/2017-pt-III-84 dated 6th August, 2018, shall be furnished electronically through the common portal, on or before the 31 st 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 or the said Act, for the months of July, 2017to March, 2019 shall be subsequently notified in the Official Gazette. [F.12(46)FD/Tax/2017-Pt-IV-110] By Order of the Governor (Anandhi) Joint Secretary to the Government