Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to ₹ 1.5 crores - KA.NI.-2-1822/XI-9(42)/17 - Uttar Pradesh SGST

Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 NOTIFICATION NO. KA.NI.-2-1822/XI-9(42)/17-U.P.Act-01-2017-Order-(156)-2018 Lucknow : Dated : November 13, 2018 In exercise of the powers conferred by section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), (hereafter in this notification referred to as the said Act), and in supersession of (i) Notification No. KA.NI.-2-1790/XI-9(42)/17-U.P.Act-1-2017-Order-(83)-2017 Dated 24.11.2017; and (ii) Notification No. KS.NI.-2-1760/XI-9(42)/17-U.P. GST Rules-2017-Order-(132)-2018 Dated 06.09.2018, except as respects things done or omitted to be done before such supersession, on the recommendations of the Council, the Governor hereby notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons shall 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-10 of the Uttar 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 31 st October, 2018 4. April June, 2018 31 st October, 2018 5. July - September, 2018 31 st October, 2018 6. October - December, 201 8 31 st 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 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 15 th 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. KA.XI.-2-1884/17-U.P. Act-1-2017-Order-(143)-2018 Dated 25.09.2018, 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. By Order, (Alok Sinha) Apar Mukhya Sachiv