Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to 1.5 crores
32/2018 – State Tax Dated:- 10-9-2018 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
Notification No. 32/2018 – State Tax
The 10th September, 2018
No. GST/23/2017/Vol-I.-In exercise of the powers conferred by section 148 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of –
(i) Notification No. 53/2017 – State Tax dated 16th November, 2017 published in the Gazette of Arunachal Pradesh, Extraordinary, No. 5
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e registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding 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 Arunachal Pradesh 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 furnishin
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he Union territory of Puducherry shall be furnished electronically through the common portal, on or before the 15th day of November, 2018:
(iv) 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 Notification No. 26/2018 – State Tax dated 6th August, 2018 published in the Gazette of Arunachal Pradesh, Extraordinary, No. 380, Vol. XXV, Naharlagun, Monday, September 3, 2018 vide file No. GST/23/2017/Vol – I date 6th August, 2018, shall be furnished electronically through the common portal, on or before the 31st day of December, 2018;
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