SECTION 37 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – RETURNS – FURNISHING DETAILS OF OUTWARD SUPPLIES
SUMMARY : EXTENSION OF TIME LIMIT FOR FILING FORM GSTR-1 FOR QUARTERS JULY-SEPTEMBER, 2017, OCTOBER-DECEMBER, 2017 AND JANUARY-MARCH, 2018
NOTIFICATION G.O.MS.NO. 562, DATED 24-11-2017
SUPERSEDED BY NOTIFICATION G.O.Ms.No.32, DATED 24-1-2018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 (16 of 2017), 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 shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both.
The said persons shall 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 | 31st December, 2017 |
| 2 | October – December, 2017 | 15th February, 2018 |
| 3 | January – March, 2018 | 30th April, 2018 |
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 shall subsequently be notified in the Andhra Pradesh Gazette.