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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....y section 148 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of - (i) Notification No. J.21011/1/2017-TAX/Vol-III/Pt(ii) dated 24th November, 2017; (ii) Notification No. 17/2018 - State Tax dated 2nd May, 2018; and (iii) Notification No. 33/2018 - State Tax dated 24th August, 2018, except as respe....

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.... 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 3 January - March, 2018 31st October, 2018 4 April - June, 2018 31st October, 2018 5 July - September, 2018 31st October, 2018 6 October - December, 2018 31st January, ....