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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....679/2018.-In exercise of the powers conferred by section 148 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), (hereafter in this notification referred to as the said Act), and in supersession of,- (i) notification issued under G. O. (P) No. 184/2017/TAXES dated 6th December, 2017 and published as S. R. O. No. 785/2017 in the Kerala Gazette Extraordinary No. 2690 dated 6t....

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....1 of the Kerala 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 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 - Sept....

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.... be furnished electronically through the common portal, on or before the 31st day of December, 2018. 3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July 2017 to March 2019 shall be subsequently notified in the Official Gazette. By order of the Governor, MAN....