Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to ₹ 1.5 crores - SRO 368 - Jammu and Kashmir SGST

Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar Notification Srinagar, the 4th September, 2018 SRO 368- In exercise of the powers conferred by section 148 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on the recommendations of the Council, hereby notifies the 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 Jammu and Kashmir 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, 2018 31 st October, 2018 2 October - December, 2018 31 st January, 2019 3 January - March, 2019 30 th ApriI, 2019 3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2018 to March, 2019 shall be subsequently notified. This notification shall come into force w.e.f. 10 th day of August, 2018. By order of the Government of Jammu Kashmir. Sd/- (Navin K. Choudhary), IAS Principal Secretary to Government Finance Department