Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year - 74/2020 - Himachal Pradesh SGST

EXCISE AND TAXATION DEPARTMENT NOTIFICATION No. 74/2020-State Tax Shimla-2, the 26th November, 2020 No. EXN-F(10)-3/2020. -In exercise of the powers conferred by Section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased 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 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 Himachal Pradesh 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, 2020 to December, 2020 13th January, 2021 2. January, 2021 to March, 2021 13th April, 2021 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 October, 2020 to March, 2021 shall be subsequently notified in the Official Gazette. By order, Sd/- (JAGDISH CHANDER SHARMA), Principal Secretary (E T).