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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....ssam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the "said Act"), and in supercession of- (i) Notification No. FTX.56/2017/Pt-11/47 dated the 14th December, 2017 of the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 750 dated the 18th December, 2017; (ii)Notificati....

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....ed 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 Assam 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 entry in column (3) of th....

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....ered 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 outward supply of goods 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 Goo....