Rajasthan Government extends due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the quarter starting from July, 2017 to March, 2019

Sep 12, 2018 | by Avantis RegTech Legal Research Team


The State Government of Rajasthan, on September 10, 2018 and on the recommendations of the GST Council, has notified that 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 mentioned below for furnishing the details of outward supply of goods or services or both.

The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Rajasthan Goods and Services Tax Rules, 2017, effected during the quarter and till the time period as specified below:

Quarter for which details in FORM GSTR-1 are furnished

Time period for furnishing details in FORM GSTR-1

July - September, 2017

31st October, 2018

October - December, 2017

31st October, 2018

January - March, 2018

31st October, 2018

April – June, 2018

31st October, 2018

July - September, 2018

31st October, 2018

October - December, 2018

31st January, 2019

January - March, 2019

30th April, 2019

 

The details of outward supply of goods or services or both in FORM GSTR-1 to be filed for the quarters from July, 2017 to September, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of Notification No. F.12(56)FD/Tax/2017-pt-III-84 dated August 06, 2018 shall be furnished electronically through the common portal, on or before December 31, 2018. Notification No. F.12(56)FD/Tax/2017-pt-III-84 gave the special procedure to be followed for applying for Goods and Services Tax Identification Number (GSTIN) by persons who did not file the complete FORM GST REG26 of the Central Goods and Services Tax Rules, 2017 but received only a Provisional Identification Number (PID).

The time limit for furnishing the details or return, as the case may be, under Section 38(2) and Section 39(1) of the Rajasthan Goods and Services Tax Act, 2017, for the months of July, 2018 to March, 2019 shall be subsequently notified in the Official Gazette.

[F. 12(46)FD/T ax/2017-Pt.-IV-110]

URL: http://finance.rajasthan.gov.in/PDFDOCS/TAX/GST/F-GST-7758-10092018.pdf


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