Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover upto ₹ 1.5 crores - S.O. 103/P.A.5/2017/S.148/2021 - Punjab SGST

GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 6th September, 2021 No. S.O. 103/P.A.5/2017/S.148/2021 .-In exercise of the powers conferred by section 148 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017) (hereafter in this notification referred to as the Act) and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased 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 shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 effected during the quarter April to June, 2018 till the 31st day of July, 2018. 3. The special procedure or extension of 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 Act, for the months of April to June, 2018 shall be, subsequently, notified in the Official Gazette. 4. This notification shall be deemed to have come into force on and with effect from 28th March, 2018. A. VENU PRASAD, Additional Chief Secretary (Taxation) to Government of Punjab, Department of Excise and Taxation.