Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to 1.5 crores.
G.O. Ms. No. 44 Dated:- 21-9-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 44, Puducherry, dated 21st September 2018)
NOTIFICATION
In exercise of the powers conferred by section 148 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), (hereafter in this notification referred to as the said Act) and in supersession of-
(i) Notification issued vide G.O. Ms. No. 53/CT/2017-18, dated the 17th November, 2017 published in the Gazette of Puducherry, Extraordinary Part I, No.189, dated the 17th November, 2017;
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w 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 Central 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 the details in FORM GSTR-1 are furnished
Time period for furnishing the 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
Jul
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