Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover upto 1.5 crores
1341-F.T. – 43/2018-State Tax Dated:- 13-9-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 1341-F.T.
Dated, Howrah, the 13th day of September, 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 (17/2018
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s 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 January, 2019
7
January – March, 2019
30th April, 2019
Provided that the details of outward supply of goods or services or both in FORM GSTR-1 to be filed for the quarters from July, 2017 to Se
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