Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to 1.5 crores.
43/2018-State Tax Dated:- 18-9-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk
Mantralaya, Mumbai 400 032, dated the 18th September 2018
NOTIFICATION
Notification No.43/2018-State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. GST.1018/C.R. 92/Taxation-1.-In exercise of the power conferred by section 148 of the Maharashtra Goods and Services Tax Act, 2017 (XLIII of 2017), (hereafter in this notification referred to as the “said Act”), and in supersession of,-
(i) Notification No. MGST.1017/C.R. /Taxation-1 [Notification N
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ecommendations of the Council, notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outward supply of 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 Maharashtra 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
Sr.No.
Quarter for which the details in FORM GSTR-1 are
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