Enhancement in time period for filing of GSTR-3B - 336/2020/5(120)/XXVII(8)/2020/CT-27 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 336/2020/5(120)/XXVII(8)/2020/CT-27 Dehradun : Dated: 20 May, 2020 Notification WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, exercise of the powers conferred by section 148 of the Uttarakhand Goods and Services Tax Act, 2017 (Act No. 06 of 2017) (hereafter in this notification referred to as the said Act), the Governor, on the recommendations of the Council, is pleased to allow to notify 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 or goods or services Or both. 2. The said registered persons shall turnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Uttarakhand 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, 2020 to June. 2020 31 st July, 2020 2 July, 2020 to September, 2020 31 st October, 2020 3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 of the said Act, for the months of April, 2020 to September, 2020 shall be subsequently notified in the Official Gazette. (Amit Singh Negi) Secretary