THE UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017 Notifications History
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Body NOTIFICATION NO.KA.NI-2-1760/XI-9(42)/17-U.P.GST Rules-2017-Order- (132)-2018, Dated: 06 September, 2018

In exercise of the powers conferred by section 148 of the Uttar Pradesh Goods and Services Tax Act 2017 (UT. Act no 1 of 2017)(hereafter in this notification referred to as the said Act), on the recommendations of the Council, the Governor, hereby 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 mentioned below for furnishing the derails 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 of the Uttar Pradesh 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

SI. 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, 2018	31st October, 2018
2	October - December, 2018	31st January, 2019
3	January - March, 2019	30th April, 2019

3. The time limit for furnishing the details or returns, as the case may be, under subsection (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of july, 2018 to March, 2019 shall be subsequently notified in the Official Gazette.

4. This notification shall be deemed to have come into force with effect from the 10th of August. 2018.

(Alok Sinha)

AparMukhya Sachiv