Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019. - ERTS(T) 4/2019/275 - 27/2019-State Tax - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION No. 27/2019-State Tax Dated Shillong the 28th June, 2019. No. ERTS(T) 4/2019/275 In exercise of the conferred by section 148 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017) (hereafter in this notification referred to as the said Act), the Government of Meghalaya, on recommendations of the Council, hereby notifies the registered persons having aggregate turnover of to 1.5 crore rupees in the preceding financial year or the current financial year, as class of registered persons who shall follow the special procedure as mentioned below for furnishing 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 Meghalaya 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 SI. 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 31 st 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 said Act, for the months of July, 2019 to September, 2019 shall be subsequently notified by the Government. Sd/- S. A. Synrem Commissioner Secretary to the Government of Meghalaya Excise, Registration, Taxation Stamps Department Memo No. ERTS (T) 4/2019/275-A Dated Shillong the 28th June, 2019.