Prescribing Time Period for Filing GSTR-1 for those Registered Persons having Aggregate Turnover up to 1.5 Crore rupees in the preceding financial year or the current financial year - 11/2019-State Tax - Himachal Pradesh SGST

EXCISE AND TAXATION DEPARTMENT NOTIFICATION No. 11/2019-State Tax Shimla-2, the 28th March, 2019 No. EXN-F(10)-5/2019. -In exercise of the powers conferred by section 148 and 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to notify that 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 registered persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Himachal 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 April June, 2019 31st July, 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, 2017 to June, 2019 shall be subsequently notified in the Official Gazette. By order, JAGDISH CHANDER SHARMA, Principal Secretary (E T).