Extension of date to filr FORM GSTR I
FORM GSTR, 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. 05 / 2018/9(120)/XXVII(8)/2017/CT-71 dated 01 January, 2018 for general information.
Government of uttarakhand
Dehradun :: Dated:: 01 January, 2018
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) and in supersession of notification No. 1019/2017/9(201)/XXVII(8)/2017 dated 5th December,2017, except as respects things done or omitted to be done before such supersession, on the recommendation of the council, 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 may follow the special procedure as detailed below for furnishing the details of outward supply of goods or service or both.
2. The said persons may 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, namely:-
|SI No.||Quarter for which the details in FORM GSTR-1 are furnished||Time period for furnishing the details in FORM GSTR-1|
|1||July- september, 2017||10th January, 2018|
|2||october- December, 2017||15th February, 2018|
|January- March, 2018||
30th April, 2018
3. The special procedure or extension of the 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 July, 2017 to March,2018 shall be subsequently notified in the official Gazette.
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