The Government of Maharashtra, on the recommendations of the GST Council, has notified that the registered persons having aggregate turnover of up to Rs. 1.5 crore 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.
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 July 31, 2018.
The special procedure or extension of the time limit for furnishing the details or return, as the case may be, under Section 38(2) and Section 39(1) of Maharashtra Goods and Services Tax Act, 2017, for the months of April to June, 2018 shall be, subsequently, notified in the Official Gazette.
[Notification No. 17/2018 – State Tax]