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

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....ARASHTRA 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- State Tax], dated the 15th November 201....

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.... 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 Maharashtra Goods and Services Tax Rules, ....

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....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 9th August, 2018, shall be furnished electronically through the common portal, on or before the 31st ....