Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 crores for the period from July, 2018 to March, 2019. - G.O. Ms. No. 40 - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 40, Puducherry, dated 13th August 2018) NOTIFICATION In exercise of the powers conferred by section 148 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (hereafter in this notification referred to as the said Act), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, 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 Puducherry 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 the details in FORM GSTR-1 are furnished Time period for furnishing the 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 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 Act, for the months of July, 2018 to March, 2019 shall be subsequently notified in the Official Gazette. (By order of the Lieutenant-Governor) Dr. V. CANDAVELOU, I.A.S., Commissioner-cum-Secretary to Government (Finance).