GST – Tamil Nadu Goods and Services Tax Rules, 2017 – Return filing procedure for registered persons having aggregate turnover of upto 1.5 crore rupees – Notification – Issued.
G.O. Ms. No. 117 Dated:- 10-9-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. Ms. No. 117
Dated: 10.09.2018
Aavani-25
Thiruvalluvar Aandu, 2049
NOTIFICATION
In exercise of the powers conferred by section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of-
(i) Commercial Taxes and Registration Department Notification No. II(2)/CTR/935(b-I)/2017, published at p
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receding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned 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 Tamil Nadu 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
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before the 15th day of November, 2018:
Provided further 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 September, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of the Commercial Taxes and Registration Department Notification No.II(2)/CTR/ 695(d-2)/2018, published at page 2 in Part Il-Section 2 of the Tamil Nadu Government Gazette, Extraordinary, dated day of August, 2018, shall be furnished electronically through the common portal, on or before the 31st day of December, 2018;
3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (l)
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