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 - S. R. O. No. 560/2018 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G. O. (P) No. 130/2018/TAXES Dated, Thiruvananthapuram, 10th August, 2018 S. R. O. No. 560/2018.- In exercise of the powers conferred by section 148 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), (hereinafter referred to as the said Act), the Government of Kerala, on the recommendations of the Council, hereby 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 may furnish the details of outward supply of goods or services or both in Form GSTR-1 of the Kerala 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 F orm GSTR-1 are furnished Time period for furnishing details in Form GSTR-1 (1) (2) (3) 1. July-September, 2018 31st October, 2018 2. October-December, 2018 31st January, 2019 3. January-March, 2019 30th April, 2019 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, 2018 to March, 2019 shall be subsequently notified in the official Gazette. By order of the Governor, VENUGOPAL, P. Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On the recommendation of the Goods and Services Tax Council, the Government of Kerala have decided to prescribe the due dates for quarterly furnishing of Form GSTR-1 for those tax payers with aggregate turnover of up to ₹ 1.5 crores for the period from July, 2018 to March, 2019. The notification is intended to achieve the above object.