Tamil Nadu Government prescribes Quarterly furnishing of FORM GSTR-1 for those Taxpayers with Aggregate Turnover of upto Rs.1.5 crore

The Government of Tamil Nadu has notified the registered persons having aggregate turnover of up to 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.

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 below till the time period as specified in the corresponding entry

Quarter for which the details in FORM GSTR-1 are furnished

Time period for furnishing the details in FORM GSTR-1

July - September, 2017

December 31, 2017

October - December, 2017

February 15, 2018

January - March, 2018

April 30, 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 Bihar Goods and Services Tax Act, 2017, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.

[G.O. (Ms) No.165]

 

URL: https://ctd.tn.gov.in/documents/10184/249230/GO+%28Ms.%29+No.165/d7f57cfa-d088-4928-8102-a84693d2bdd1?version=1.0