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THE HARYANA GOODS AND SERVICES TAX ACT, 2017 Notification History
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Body Notification No.84/GST-2, Dated 18th September, 2018

In exercise of the powers conferred by section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), (hereafter in this notification referred to as the said Act), and in supersession of -

(i) the Haryana Government, Excise and Taxation Department, Notification No. 129/ST-2, dated the 22nd November, 2017;

(ii) the Haryana Government, Excise and Taxation Department, Notification No. 47/ST-2, dated the 06th April, 2018; and

(iii) the Haryana Government, Excise and Taxation Department, Notification No. 75/GST-2, dated the 10th August, 2018,

except as respects things done or omitted to be done before such supersession, the Governor of Haryana, on the recommendations of the Council, 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 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 of the Haryana 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

Serial 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, 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, 2019

7

January - March, 2019 30th April, 2019:

Provided that the details of outward supply of goods or services or both in FORM GSTR-1 to be filed for the quarters from July, 2017 to September, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of Haryana Government, Excise and Taxation Department, notification No.73/ GST-2, dated the 6th August, 2018, shall 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 subsection (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.

SANJEEV KAUSHAL,

Additional Chief Secretary to Government, Haryana,

Excise and Taxation Department.