Jharkhand GST Act extends GSTR-1 filing deadlines for small businesses; special provisions for Kerala, Kodagu, Mahe.
The Government of Jharkhand, under the Jharkhand Goods and Services Tax Act, 2017, has extended the deadline for registered persons with an aggregate turnover of up to 1.5 crore rupees to furnish details of outward supply of goods or services in FORM GSTR-1. This extension applies to various quarters from July 2017 to March 2019, with specific deadlines ranging from October 31, 2018, to April 30, 2019. Special provisions are made for registered persons in Kerala, Kodagu district in Karnataka, and Mahe in Puducherry, who must file by November 15, 2018. Additional deadlines will be announced in the Official Gazette.