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

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..... tion 148 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of (i) Notification No.38/1/2017-Fin(R C)(31) dated 23rd November, 2017, published in the Official Gazette, Series I No. 34, Extraordinary dated the 23rd November, 2017; (ii) Notification No.38/1/2017-Fin(R C)(56) dated 11th April, 2018, .....

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..... d supply of goods or services or both in FORM GSTR-1 of the Goa 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 .....

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..... Provided that the details of outward supply of goods or services or both in FORM GSTR-1 for the quarter from July, 2018 to September, 2018 by (i) registered persons in the State of Kerala; (ii) registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and (iii) registered persons whose principal place of business is in Mahe in the Union terr .....

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