SECTION 37 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017
EXTENSION OF TIME LIMIT FOR FILING FORM GSTR-1 FOR QUARTERS JULY-SEPTEMBER, 2017, OCTOBER-DECEMBER, 2017 AND JANUARY-MARCH, 2018
SUPERSESSION OF NOTIFICATION G.O.MS.NO. 562, DATED 24-11-2017
NOTIFICATION G.O.Ms.No.32, DATED 24-1-2018
In exercise of the powers conferred by section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), and in supersession of notification issued vide G.O.Ms No.562, Revenue (CT-II) Dated 24-11-2017, except as respects things done or omitted to be done before such supersession, the Government on the recommendations of the Goods and Services Tax Council, notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who may follow the special procedure as detailed 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 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 the details in FORM GSTR-1 are furnished | Time period for furnishing the details in FORM GSTR-1 |
| (1) | (2) | (3) |
| 1 | July – September, 2017 | 10th January, 2018 |
| 2 | October – December, 2017 | 15th February, 2018 |
| 3 | January – March, 2018 | 30th April, 2018 |
3. The special procedure or extension of 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 Act, for the months of July, 2017 to March, 2018 will be subsequently notified in the Andhra Pradesh Extraordinary Gazette.