Extension For GSTR-1 For July-2017 To March-2019 Whose Turnover Upto 1.5 Crore.
43/2018-State Tax Dated:- 10-9-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar.
Dated the 10th September, 2018.
Notification No. 43/2018-State Tax
No. (GHN-83)/GST-2018/S.148(9)TH- In exercise of the powers conferred by section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of –
(i) Notification No. 57/2017 – State Tax published vide Government Notification, Finance Department No.(GHN-128)GST-2017/S.148(2)-TH dated the 15th November, 2017;
(ii) Notification No. 17/2018 – St
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s or both.
2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Gujarat 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, 2017
31st October, 2018
2
October – December, 2017
31st October, 2018
3
January – March, 2018
31st October, 2018
4
April – June, 2018
31st October, 2018
5
July – September, 2018
31st October, 2018
6
October – December, 2018
31st
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