Due date for FORM GSTR-1 for turnover up to 1 point five crore rupees for July 2019 to September 2019. - 27/2019-State Tax - Gujarat SGST

NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Dated the 28th June, 2019. Notification No. 27/2019-State Tax No. (GHN-56)GST-2019/S.148(16)TH:- In exercise of the powers conferred by section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereafter in this notification referred to as the said Act), the Government of Gujarat, 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 registered persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Gujarat 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, 2019 31st October, 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 sa id Act, for the months of July, 2019 to September, 2019 shall be subsequently notified in the Official Gazette. By order and in the name of the Governor of Gujarat, C J Mecwan Joint Secretary to Government