Notification no. 1019 dated 05/12/2017 – Time period for furnishing the details in FORM GSTR-1 for different Quarters.
In pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of the Notification No 1019/2017/9(1 20)/XXVII(8)/20 17 dated 05 December, 2017 for general information.
Government of Uttarakhand
Dehradun :: Dated::05 December, 2017
WHEREAS, 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), on the recommendations of the Council, the Governor is pleased to allow to notify the registered persons having aggregate turnover of upto 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 detailed 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 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,
|SI No.||Quarter for which the detail in FORM GSTR-1 are furnished||Time period for furnishing the details in FORM GSTR-1|
|1||July – September, 2017||31st December, 2017|
|2||October – December, 2017||15th February, 2018|
|3||January – March, 2018||30th April, 2018|
3. The special procedure or extension of the limit for furnishing the detail or, as the case may be, under sub-section (2) of section 38 and sub-section (1) section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.
4. This notification shall come into force with effect from the 15th day of November, 2017.