Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto 1.5 crore.
71/2017-State Tax Dated:- 29-12-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 29th December 2017
NOTIFICATION
Notification No. 71/2017-State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST.1018/C.R.02/Taxation-1.-In exercise of the powers conferred by section 148 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), and in supersession of Notification No. 57/2017-State Tax, dated the 15th November 2017, published in the Maharashtra Government Gazette, Ext
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till the time period as specified in the corresponding entry in column (3) of the said Table, namely :-
Table
Sr. No.
Quarter for which the details in FORM GSTR-1 are furnished
Time period for furnishing the details in FORM GSTR-1
(1)
(2)
(3)
1
July – September, 2017
10th January 2018
2
October – December, 2017
15th February 2018
3
January – March, 2018
30th April 2018
3. The special procedure or extension of 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 Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.
By order and in the name of the Governor of Maharashtra,
R. D.
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