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

GST – States – 43/2018-State Tax – Dated:- 10-9-2018 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Atal Nagar, Raipur Notification No. 43/2018-State Tax Atal Nagar, Raipur, 10th September, 2018 No. F-10-48/2018/CT/V (81) – In exercise of the powers conferred by section 148 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 201 7) (hereafter in this notification referred to as the said Act), and in supercession of- (i) Notification No. 57/2017-State Tax, No. 10-93/2017/CT/V (169), dated the 15th November, 2017 of the Government of Chhattisgarh, Commercial Tax Department, published in the Gazette (Extraordinary) of Chhattisgarh, No. 489, dated the 15th November, 2017; (ii) Notification No. 33/201

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of goods or services or both in FORM GSTR-1 of the Chhattisgarh 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 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 31 st January, 2019 7 January – March, 2019 30th April, 2019 Provided that the details of outwar

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