Notifies the registered persons having aggregate turnover of up to 1.5 crore rupees furnishing the details of outward supply of goods or services or both. - F.A-3-27-2018-1-V-(85) - Madhya Pradesh SGST

Commercial Tax Department Mantralaya, Vallabh Bhawan, Bhopal Bhopal, Dated 29 th September, 2018 No. F.A-3-27-2018-1-V-(85).- In exercise of the powers conferred by section 148 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of- (i) This department's Notification No. FA-3-86-2017-1-V(153), Bhopal dated 15th November, 2017; (ii) This department's Notification No. FA-3-86-2017-1-V(42), Bhopal dated 11th April, 2018 ; and (iii) This department's Notification No. FA-3-27-2018-1-V(75), Bhopal dated 29th August, 2018. except as respects things done or omitted to be done before such supercession, 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 Madhya Pradesh 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 31st October, 2018 4. April - June, 2018 31 st October, 2018 5. July - September, 2018 31 st October, 2018 6. October - December, 2018 31 st January, 2018 7. January - March, 2019 30 st April, 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 this department's notification No. FA-3-26-2018-1-V(74) , Bhopal dated 29th 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 of the said Act, for the months of July, 2017 to March, 2019 shall be subsequently notified in the Official Gazette. 4. This notification shall deemed to have come into force w.e.f. 10th of September, 2018. By order and in the name of the Governor of Madhya Pradesh, ARUN PARMAR, Dy. secy.