Maharashtra Government Extends the Due Date for filing Quarterly FORM GSTR-1 for Newly Migrated Taxpayers having aggregate turnover up to Rs 1.5 crores

Jan 11, 2019 | by Avantis RegTech Legal Research Team

The State Government of Maharashtra vide Notification No. GST.1018/C.R.92/Taxation-1[43/2018-State Tax (Rate), dated the 18th September, 2018 extended the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover of up to Rs 1.5 crores. The said Notification, also gave the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the quarters from July, 2017 to September, 2018 for the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of Notification No. GST-1018/C.R.74/Taxation-1. [31/2018-State Tax] dated August 08, 2018.

Now, the State Government of Maharashtra, on the recommendations of the GST Council, has substituted the words “July, 2017 to September, 2018” and “31st day of December, 2018”, with the words “July, 2017 to December, 2018” and “31st day of March, 2019”respectively in the second paragraph, in the second proviso of the Notification.

[Notification No. 71/2018—State Tax (Rate)]




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