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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....018 NOTIFICATION In exercise of the powers conferred by section 148 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of - (i) Notification No. 57/2017 - State Tax dated 15th November, 2017 published in the Gazette of Sikkim; (ii) Notification No. 17/2018 - State Tax dated 28th March, 2018 publis....

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....fied in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:- Table Sl. No. Quarter for which details in FORM GSTR-1 are furnished Time period for furnishing details in FORM GSTR-1 (1) (2) (3) 1 July - September, 2017 31st October, 2018 2 October - December, 2017 31st October, 2018....

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....hat 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 Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 - State Tax dated 6th August, 2018 published in the Gazette of Sikkim, shall be furnished electronically through the common portal, o....