Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover upto ₹ 1.5 crores

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..... ptember, 2018. No. 43/2018-State Tax In exercise of the powers conferred by section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), (hereafter in this notification referred to as the said Act), and in supersession of (i) Notification No. 2032-F.T. dated 15.11.2017 (57/2017 - State Tax); (ii) Notification No. 390-F.T. dated 28.03.2018 (17/201 .....

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..... ow 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 Jul .....

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..... by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 1081-F.T. dated 06.08.2018 (31/2018-State Tax), 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 subsectio .....

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