Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to 1.5 crores
43\/2018 \u2013 State Tax Dated:- 10-9-2018 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
\nFINANCE, REVENUE AND EXPENDITURE DEPARTMENT
\nCOMMERCIAL TAXES DIVISION
\nGANGTOK
\nNo. 43\/2018 – State Tax
\nDated:10th September, 2018
\nNOTIFICATION
\nIn exercise of the powers conferred by section 148 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of –
\n(i) Notification No. 57\/2017 – State Tax dated 15th November, 2017 published in the Gazette of Sikkim;
\n(ii) Notification No. 17\/2018 – State Tax dated 28th March,<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n es 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:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to 1.5 crores43\/2018 \u2013 State Tax Dated:- 10-9-2018 Sikkim SGSTGST – StatesSikkim SGSTSikkim SGSTGOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 43\/2018 – State Tax Dated:10th September, 2018 NOTIFICATION In exercise … Continue reading “Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to 1.5 crores”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-16622","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16622","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16622"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16622\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16622"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16622"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nTable
\nSl. No.
\nQuarter for which details in FORM GSTR-1 are furnished
\nTime period for furnishing details in FORM GSTR-1
\n(1)
\n(2)
\n(3)
\n1
\nJuly – September, 2017
\n31st October, 2018
\n2
\nOctober – December, 2017
\n31st October, 2018
\n3
\nJanuary – March, 2018
\n31st October, 2018
\n4
\nApril – June, 2018
\n31st October, 2018
\n5
\nJuly – September, 2018
\n31st October, 2018
\n6
\nOctober – December, 2018
\n31st January, 2019
\n7
\nJanuary – March, 2019
\n30th April, 2019
\nProvided that the details of outward supply of goods or services or both in FORM GSTR-1 f<\/p>\n
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