1¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ nùÉäxÉ, xÉÉä́ ½åþ¤É®ú 15, 2017/EòÉÌiÉEò 24, ¶ÉEäò 1939 COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010 dated the 15th November 2017 NOTIFICATION Notification No. 58/2017 – State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.—In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereafter in this notification referred to as “the Act”) and in supersession of notification No. 29/2017-State Tax dated the 13th September, 2017, published in the Maharashtra Government Gazette, Extraordinary, Part II, No.80, dated the 13th September, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner of State Tax, Maharashtra State, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 under subsection (1) of section 37 of the Act for the months as specified in column (2) of the Table, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, till the time period as specified in the corresponding entry in column (3) of the said Table, namely :— Table Sr. No. Months for which the details in Time period for furnishing the details in FORM GSTR-1 are furnished FORM GSTR-1
(1) (2) (3) 1 July - October, 2017 31st December 2017 2 November, 2017 10th January 2018 3 December, 2017 10th February 2018 4 January, 2018 10th March 2018 5 February, 2018 10th April 2018 6 March, 2018 10th May 2018 ¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ nùÉäxÉ ´É¹ÉÇ 3, +ÆEòú 61(2)] ¤ÉÖvÉ´ÉÉ®ú, xÉÉä́ ½åþ¤É®ú 15, 2017/EòÉÌiÉEò 24, ¶ÉEäò 1939 [{ÉÞ¹`äö 2, ËEò¨ÉiÉ : ¯û{ɪÉä 12.00 +ºÉÉvÉÉ®úhÉ Gò¨ÉÉÆEòú 109 |ÉÉÊvÉEÞòiÉ |ÉEòɶÉxÉ RNI No. MAHBIL /2012/46121 ¦ÉÉMÉ nùÉäxÉ-----109--1
(1) RNI No. MAHBIL /2012/46121 at 2, aH &e(2)] AIAN, MEAT Wa, YoRO/cHTfctaH Ww, War WVBR [as 2, feta : SI 22.00 STATATLUT HATH YR wit Weert COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010 dated the 15th November 2017 NOTIFICATION Notification No. 58/2017 — State Tax MAHARASHTRA GOODS AND SERVICES Tax Act, 2017.
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.—In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereafter in this notification referred to as “the Act”) and in supersession of notification No. 29/2017-State Tax dated the 13th September, 2017, published in the Maharashtra Government Gazette, Extraordinary, Part II, No.80, dated the 13th September, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner of State Tax, Maharashtra State, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 under subsection (1) of section 37 of the Act for the months as specified in column (2) of the Table, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, till the time period as specified in the corresponding entry in column (3) of the said Table, namely :— Table Sr. No. Months for which the details in Time period for furnishing the details in FORM GSTR-1 are furnished FORM GSTR-1
(1) (2) (3) 1 July - October, 2017 31st December 2017 2 November, 2017 10th January 2018 3 December, 2017 10th February 2018 4 January, 2018 10th March 2018 5 February, 2018 10th April 2018 6 March, 2018 10th May 2018
(2) APT AA— 208-8 2 ¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ nùÉäxÉ, xÉÉä́ ½åþ¤É®ú 15, 2017/EòÉÌiÉEò 24, ¶ÉEäò 1939
2. The extension of the time 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.
RAJIV JALOTA, Commissioner of State Tax, Maharashtra State, Mumbai.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY SHRI PARSHURAM JAGANNATH GOSAVI, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, 21-A,NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004, EDITOR : SHRI PARSHURAM JAGANNATH GOSAVI.
2 AERTS VAT MATA ARTA ALT TA, AAT LU, ORG/AUAH VB, Wer LISP
2. The extension of the time 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.
RAJIV JALOTA, Commissioner of State Tax, Maharashtra State, Mumbai.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY SHRI PARSHURAM JAGANNATH GOSAVI, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, 21-A,NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004, EDITOR : SHRI PARSHURAM JAGANNATH GOSAVI.