Special Procedure for filing outward supplies in GSTR-1 for suppliers whose aggregate turnover is up to 1.50 crore rupees in the preceding financial year or the current financial year.
G.O.MS.No. 497 Dated:- 28-9-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 497 Dated: 28-09-2018.
NOTIFICATION
In exercise of the powers conferred by section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of –
(i) GOMs No. 562, Revenue(CT-II) Dept., dated 24th November,2017 ; and
(ii) GOMs No.496, Revenue (CT-II) Dept., d
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l 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
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, 2018 by-
(i) registered persons in the State of Ker
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