Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to 1.5 crores.
ERTS (T) 65/2017/Pt. I/234 Dated:- 10-9-2018 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
NOTIFICATION
The 10th September, 2018.
No.ERTS(T) 65/2017/Pt. I/234. – In exercise of the powers conferred by section 148 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of (
(i) Notification No.ERTS(T) 65/2017/Pt/56 – State Tax dated 15th November, 2017 published in the Gazette of Meghalaya, Extraordinary, Part II-A, vide No. 227, da
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r 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 Meghalaya 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
SI. 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,
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he taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. ERTS(T) 65/2017/Pt.I/133- State Tax dated 6th August, 2018 published in the Gazette of Meghalaya, Extraordinary, Part II A, vide number 324, dated the 23rd 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 (1) of section 39 of the said Act, for the months of July, 2017 to March, 2019 shall be subsequently notified in the Official Gazette.
H. MARWEIN,
Additional Chief Secretary to the Government of Meghalaya
Excise, Registration, T
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