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 quarters from October, 2019 to March, 2020 - 45/2019 – State Tax - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT Notification No. 45/2019 State Tax S.O. No. 97 Dated-27th December, 2019 - In exercise of the powers conferred by section 148 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government of Jharkhand, 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 Jharkhand 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 October, 2019 to December, 2019 31st January, 2020 2 January, 2020 to March, 2020 30th April, 2020 3. The time limit for furnishing the details or return, as the case may be, under subsection (2) of section 38 of the said Act, for the months of October, 2019 to March, 2020 shall be subsequently notified in the Official Gazette. 4. This notification shall be deemed to be effective from 9th October, 2019. [File.No Va Kar / GST / 01/ 2019] By the order of the Governor of Jharkhand Prashant Kumar, Secretary-cum-Commissioner