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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....n No. 43/2018-State Tax Atal Nagar, Raipur, 10^th September, 2018 No. F-10-48/2018/CT/V(81) - In exercise of the powers conferred by section 148 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 201 7) (hereafter in this notification referred to as the said Act), and in supercession of- (i) Notification No. 57/2017-State Tax, No. 10-93/2017/CT/V (169), dated the 15th Novemb....

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....l procedure as mentioned 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 Chhattisgarh Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding ....

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....ed persons in the State of Kerala; (ii) registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and (iii) registered persons whose principal place of business is in Mahe in the Union territory of Puducherry shall be furnished electronically through the common portal, on or before the 15th day of November, 2018: Provided further that the details of o....