Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs. 1.5 crores.

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....ion No.43/2018-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST.1018/C.R. 92/Taxation-1.-In exercise of the power conferred by section 148 of the Maharashtra Goods and Services Tax Act, 2017 (XLIII of 2017), (hereafter in this notification referred to as the "said Act"), and in supersession of,- (i) Notification No. MGST.1017/C.R. /Taxation-1 [Notification No. 57/2017- Stat....

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....ns 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 detailed below for furnishing the details of outward supply of goods or services or both. 2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the....

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....s 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. GST-1018/C.R.74/Taxation-1. [Notification No. 31/2018-State Tax], dated 8th August 2018 published in the Maharashtra Government Gazette, Extraordinary, Part IV-B, No. 294, dated the ....