Prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to rupees 1.5 crore in the preceding financial year or the current financial year. - S. R. O. No. 929/2020 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.182/2020/TAXES Dated, Thiruvananthapuram, 31th December, 2020 16 th Dhanu, 1196 S. R. O. No. 929/2020 In exercise of the powers conferred by section 148 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereafter in this notification referred to as the said Act), the Government of Kerala, 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 registered persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Kerala 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 October, 2020 to December, 2020 13th January, 2021 2 January, 2021 to March, 2021 13th April, 2021 3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 of the said Act, for the months of October, 2020 to March, 2021 shall be subsequently notified in the Official Gazette. By order of the Governor, BISHWANATH SINHA, Principal Secretary to Government Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On recommendation of the Goods and Service Tax Council, the Government have decided to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to rupees 1.5 crore in the preceding financial year or the current financial year. The notification is intended to achieve the above object.