TMI BlogSeeks to extend the due date for filing of FORM GSTR-1 for taxpayers having aggregate turnover up to ₹ 1.5 croresX X X X Extracts X X X X X X X X Extracts X X X X ..... he powers conferred by section 148 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the said Act ), and in supercession of- (i) Notification No. FTX.56/2017/Pt-11/47 dated the 14th December, 2017 of the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 750 dated the 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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 Assam 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 018 6 October - December, 2018 31 st January,2019 7 January - March, 2019 30 th 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) registered persons in the State of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eptember, 2018, shall be furnished electronically through the common portal, on or before the 31st 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, 2019 shall be subsequently notified in the Official Gazette. This not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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