Extension of due date for quarterly furnishing of Form GSTR-1 for tax payers with aggregate turnover upto 1.5 crores - G.O.Ms.No. 54 - Telangana SGST

GOVERNMENT OF TELANGANA Revenue (CT-II) Department G.O.Ms.No. 54 Dated: 01-05-2019 NOTIFICATION In exercise of the powers conferred by section 148 of the Telangana Goods and Services Tax Act, 2017 (Act.No.23 of 2017), the Government on the recommendations of the Council, hereby 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 Telangana 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 The time limit for furnishing the details or return, as the case may be, under subsection (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 AND IN THE NAME OF THE GOVERNOR OF TELANGANA) SOMESH KUMAR SPECIAL CHIEF SECRETARY TO GOVERNMENT