Supersession of the Notification No. JC(HQ)-1/GST/2017/Noti/18/ADM-8, dated the 5th September 2017 – Time period for furnishing of details/return.
29/2017-State Tax Dated:- 13-9-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010,
dated the 13th September 2017
NOTIFICATION
Notification No. 29/2017-State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.-In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Maharashtra Goods and Services Tax Ac
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ass of taxable persons or registered persons, as the case may be, as specified in the corresponding entry in column (3) of the said Table till the time period as specified in the corresponding entry in column (4) of the said Table, namely :-
Table
Sr. No.
Details/return
Class of taxable/ registered persons
Time period for furnishing of details/return
(1)
(2)
(3)
(4)
1.
GSTR-1
Having turnover of more than one hundred crore rupees.
Upto 3rd October 2017
Having turnover of upto one hundred crore rupees.
Upto 10th October 2017
2.
GSTR-2
All
Upto 31st October 2017
3.
GSTR-3
All
Upto 10th November 2017
Explanation.-For the purposes of this notification, the expression ” turnover ” has the same meaning as assigned to it in
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