Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to ₹ 1.5 crores.

GST – States – ERTS (T) 65/2017/Pt. I/234 – Dated:- 10-9-2018 – 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, dated the 22nd November, 2017; (ii) Notification No.ERTS(T) 79/2017/559 – State Tax dated 28th March, 2018; and (iii) Notification No.ERTS(T) 65/2017/Pt/303- State Tax dat

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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, 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 for the quarter from July, 2018 to September, 20

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