Extension of due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to ₹ 1.5 crores - 759/2018/5/(120)/XXVII(8)/2018 CT-33 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 NOTIFICATION September 10, 2018 No. 759/2018/5/(120)/XXVII(8)/2018 CT-33 - the State Government is satisfied that it is expedient so to do in public interest, Now THEREFORE, in exercise of the powers conferred by section 148 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) (hereafter in this notification referred to as the said Act), on the recommendations of the Council, The Governor is pleased to allow to notify 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 shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Uttarakhand 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 31 st October 2018 2. October December 2018 31 st January 2019 3. January-March 2019 30 th April 2019 3. The special procedure or extension of 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, 2018 to march, 2019 shall be subsequently notified in the Official Gazette. By Order, AMIT SINGH NEGI, Secretary