Seeks to extend the due date for FORM GSTR-1 - ERTS (T) 65/2017/Pt.II/202 - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION The 10th November, 2020 No. ERTS (T) 65/2017/Pt.II/202 . -In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the notification of the Government of Meghalaya, ERTS Department, No. 74/2020-State Tax, dated the 15th October, 2020 and notification of the Government of Meghalaya ERTS Department, No.75/2020-State Tax, dated the 15th October, 2020, except as respects things done or omitted to be done before such supersession, the Government, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), for each of the tax periods, till the eleventh day of the month succeeding such tax period: Provided that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the class of registered persons required to furnish return for every quarter under proviso to sub-section (1) of section 39 of the said Act, shall be extended till the thirteenth day of the month succeeding such tax period. 2. This notification shall come into force with effect from the 1st day of January, 2021. S. A. SYNREM, Commissioner Secretary to the Government of Meghalaya, Excise, Registration, Taxation and Stamps Department.