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GSTR-1 due dates for suppliers having turnover upto 1.5 crore

State Notification of Maharashtra · 20175,143 characters of text

The enactment

TypeNotification
Year2017
JurisdictionState of Maharashtra
MinistryGovt of Maharashtra
StatusIn force as published by the source
TextPublished as one document, as the source published it

Full text

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

1¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ SÉÉ®ú-¤É, xÉÉä́ ½åþ¤É®ú 15, 2017/EòÉÌiÉEòù 24, ¶ÉEäò 1939 ¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ SÉÉ®ú--¤É ´É¹ÉÇ 3, +ÆEòú 156] ¤ÉÖvÉ´ÉÉ®ú, xÉÉä́ ½åþ¤É®úúõ 15, 2017/EòÉÌiÉEòù 24, ¶ÉEäò 1939 [{ÉÞ¹`ä 2, ËEò¨ÉiÉ : ¯û{ɪÉä 9.00 +ºÉÉvÉÉ®úhÉ Gò¨ÉÉÆEòú 375 |ÉÉÊvÉEÞòiÉ |ÉEòɶÉxÉ ¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉÉxÉä ¨É½þÉ®úɹ]Åõ +ÊvÉÊxɪɨÉÉÆx´ÉªÉä iɪÉÉ®ú Eäò±Éä±Éä (¦ÉÉMÉ BEò, BEò-+ +ÉÊhÉ BEò-±É ªÉÉÆ̈ ÉvªÉä |ÉʺÉrù Eäò±Éä±Éä ÊxÉªÉ¨É ´É +Énäù¶É ªÉÉǼ ªÉÊiÉÊ®úCiÉ) ÊxÉªÉ¨É ´É +Énäù¶É.

RNI No. MAHBIL /2009/37831

(1) FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 15th November 2017 NOTIFICATION Notification No. 57/2017-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. MGST.1017/C.R. /Taxation-1.––In exercise of the powers conferred by section 148 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XII of 2017), the Government of Maharashtra, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 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.

2. 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 in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely :– Table Sr. No. Quarter 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-September, 2017 31stDecember, 2017 2 October-December, 2017 15th February, 2018 3 January-March, 2018 30th April, 2018 ¦ÉÉMÉ SÉÉ®ú--¤É--375--1 RNI No. MAHBIL /2009/37831 ad 3, am ee] FTA, AMSAT Lu, YoRO/AlfetasH VW, We WVIW [gs 2, fad : wat 8.00 AERTS WA AERTS aleraarad aa chetet (AMT Ua, WH- afeT wa- aimed Ufa dete Fae a anes aieafattad) faa a anes.

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 15th November 2017 NOTIFICATION Notification No. 57/2017-State Tax MAHARASHTRA GOODS AND SERVICES Tax Act, 2017.

No. MGST.1017/C.R. /Taxation-1.—In exercise of the powers conferred by section 148 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XII of 2017), the Government of Maharashtra, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 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.

2. 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 in column (2) of the Table below till the time period as specified in the corresponding entry in column (8) of the said Table, namely :— Table Sr. No. Quarter 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-September, 2017 31st December, 2017 October-December, 2017 15th February, 2018 3 January-March, 2018 30th April, 2018

(8) UT AR-F-Zo4—-% 2 ¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ SÉÉ®ú-¤É, xÉÉä́ ½åþ¤É®úú 15, 2017/EòÉÌiÉEòù 24, ¶ÉEäò 1939 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.

3. The special procedure or 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.

By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government.

2 AERTS MAT UAT ARTO ATT UR-T, ASAT WG, VoRO/HATH Ww, We VVBe

3. The special procedure or 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.

By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government.

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.

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