Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than 1.5 crores.
72/2017-State Tax Dated:- 29-12-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai-400010, dated the 29th December 2017.
NOTIFICATION
Notification No. 72/2017-State Tax.
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.-In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereinafter referred to as the “said Act”), and in supersession of Notifica
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ponding entry in column (3) of the said Table, namely :
Serial No.
Months 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-November, 2017
10th January, 2018
2
December, 2017
10th February, 2018
3
January, 2018
10th March, 2018
4
February, 2018
10th April, 2018
5
March, 2018
10th May, 2018
2. The 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.
RAJIV JALOTA,
Commissioner of State Tax,
Maharashtra State, Mumbai.
Notification
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