Prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021 - FTX.56/2017/Pt-IV/56 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION-STATE TAX The 11th January, 2021 NO. FTX.56/2017/Pt-IV/56.- In exercise of the powers conferred by section 148 of the Assam Goods and Services Tax Act, 2017 (Assam Act NO. XXVIII of 2017)(hereafter in this notification referred to as the said Act ), the Governor of Assam, on the recommendations of the Council, is hereby 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. The said registered persons shall furnish the details Of outward supply Of goods or services or both in FORM GSTR-1 under the Assam 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 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. This notification shall be deemed to have been issued on the 15th day of October, 2020. SHYAM JAGANNATHAN, Commissioner Secretary to the Government of Assam, Finance Department