Extension of due date for quarterly furnishing of form GSTR-1 for tax payers with aggregate turnover up to 1.5 crores under the Telangana Goods and Services Tax Act, 2017 - G.O. Ms.No.80 - Telangana SGST

NOTIFICATIONS BY GOVERNMENT x REVENUE DEPARTMENT (CT-II) EXTENSION OF DUE DATE FOR QUARTERLY FURNISHING OF FORM GSTR-1 FOR TAX PAYERS WITH AGGREGATE TURNOVER UP TO 1.5 CRORES UNDER THE TELANGANA GOODS AND SERVICES TAX ACT, 2017, (TELANGANA ACT NO. 23 OF 2017.) [ G.O. Ms.No.80, Revenue (CT-II), 18th July, 2019 .] In exercise of the powers conferred by section 148 of the Telangana Goods and Services Tax Act, 2017 (Telangana Act No.23 of 2017), (hereafter in this notification referred to as the said Act), and in supersession of (i) Notification No. 57/2017 Central Tax dated 15th November, 2017, issued vide G.O.Ms No. 294, Revenue (CT-II) Department, Dt. 20-12-2017; (ii) Notification No. 17/2018 Central Tax dated 28th March, 2018 issued vide G.O.Ms No. 89, Revenue (CT-II) Department, Dt. 01-05-2018; and (iii) Notification No. 33/2018 Central Tax dated 10th August, 2018 issued vide G.O.Ms No. 54, Revenue (CT-II) Department, Dt. 01-05-2019. except as respects things done or omitted to be done before such supersession, the State 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, 2017 31st October, 2018 2 October - December, 2017 31st October, 2018 3 January - March, 2018 31st October, 2018 4 April - June, 2018 31st October, 2018 5 July September, 2018 31st October, 2018 6 October December, 2018 31st January, 2019 7 January March, 2019 30th April, 2019 Provided that the details of outward supply of goods or services or both in FORM GSTR-1 for the quarter from July, 2018 to September, 2018 by (i) registered persons in the State of Kerala; (ii) registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and (iii) registered persons whose principal place of business is in Mahe in the Union territory of Puducherry shall be furnished electronically through the common portal, on or before the 15th day of November, 2018: Provided further that the details of outward supply of goods or services or both in FORM GSTR-1 to be filed for the quarters from July, 2017 to September, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification issued vide G.O.Ms No. 186, Revenue (CT-II) Department, Dt. 05-09-2018, shall be furnished electronically through the common portal, on or before the 31st day of December, 2018; 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, 2017 to March, 2019 shall be subsequently notified in the Official Gazette. 4. These orders are deemed to have issued with effect from 10.9.2018. SOMESH KUMAR, Special Chief Secretary to Government.