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Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to ₹ 1.5 crores

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..... September, 2018 G.S.R. 854 (E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of (i) Notification No. 57/2017 Central Tax dated 15th November, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i .....

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..... 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 Central Goods and Services Tax Rules, 2017 , effected during the quarter as specified in column (2) of the Table b .....

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..... , 2018 31st October, 2018 6 October - December, 2018 31st January, 2019 7 January - March, 2019 30th April, 2019 Provided that the details of outward supply of goods or services or both in FORM GSTR-1 for the quarter from July, 2018 to September, 2018 by (i .....

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..... umber G.S.R 742 (E), dated the 6th August, 2018 , shall be furnished electronically through the common portal, on or before the 3 [ 31st day of March, 2019 ] ; 1 [ Provided further that the details of outward supply of goods or services or both in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 for the quarter from July, 2018 to September, 2018 for registered persons who .....

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