Notifies the registered persons having aggregate turnover of up to 1.5 crore rupees furnishing the details of outward supply of goods or services or both - No. 854/2018/15(120)/XXVII(8)/2018/CT-43 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 NOTIFICATION September 27, 2018 No. 854/2018/15(120)/XXVII(8)/2018/CT-43 WHERES the State Government is satisfied that it is expedient so to do in public interest, Now THEREFORE, in exercise of the powers conferred by section 148 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) (hereafter in this notification referred to as the said Act) and in supersession of (i) Notification of Government of Uttarakhand Finance section 8, No. 1019/2017/9(120)/XXVII(8)/2017, dated 05 th December, 2017; (ii) Notification of Government of Uttarakhand Finance section 8, No. 335/2018/5(120)/XXVII(8)/2018/CT-17, dated 16 th April, 2018; (iii) Notification of Government of Uttarakhand Finance section 8, No. 759/2018/5(120)/XXVII(8)/2018/CT-33, dated September 10, 2018; except as respects things done or omitted to be done before such supersession, the Governor, on the recommendations of the Council, is pleased to allow to notify 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 Uttarakhand 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, 2017 31 st October, 2018 2. October - December, 2017 31 st October, 2018 3. January - March, 2018 31st October, 2018 4. April - June, 2018 31 st October, 2018 5. July - September, 2018 31 st October, 2018 6. October - December, 2018 31 st January, 2019 7. January - March, 2019 30 st April, 2019 Provided 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 of Government of Uttarakhand Finance section-8, No. 783/2018/11(120)/XXVII(8)/CT-31 , dated 6 th September, 2018 shall be furnished electronically through the common portal, on or before the 31 st day of December, 2018. 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, 2017 to March, 2018 shall be subsequently notified in the Official Gazette. By Order, AMIT SINGH NEGI, Secretary