Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to 1.5 crores.
17/2018 Dated:- 10-9-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (17/2018)
No. FD 47 CSL 2017, Bengaluru, dated: 10-09-2018
In exercise of the powers conferred by Section 148 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this Notification referred to as the said Act), and in supercession of –
(i) Notification (19/2017) No. FD 47 CSL 2017dated the 15th November, 2017 published in the Karnataka Gazette, Extraordinary, Part-IV-A, No. 1043, dated the 15th November, 2017;
(ii) Notification (09/2018) No. FD 47 CSL 2017
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goods or services 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 Karnataka 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.
Octobe
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