Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters of July, 2019 to September, 2019 - S.R.O. No. 479/2019 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P)No.109/2019/TAXES Dated, Thiruvananthapuram, 11th July, 2019 26th Mithunam, 1194 S. R. O. No. 479/2019 In exercise of the powers conferred by section 148 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereafter in this notification referred to as the said Act), the Government of Kerala, on the recommendations of the Goods and Services Tax 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 registered persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Kerala 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 July September, 2019 31st October, 2019 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, 2019 to September, 2019 shall be subsequently notified in the Official Gazette. By order of the Governor, MANOJ JOSHI, Additional Chief Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On the recommendation of the Goods and Services Tax Council, the Government of Kerala have decided to prescribe the due dates for furnishing of Goods and Services Tax return in FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs.1.5 crores for the months of July to September, 2019. The notification is intended to achieve the above object.