GSTR-1 filing deadline extension applies to registered persons with higher turnover for specified months under GST. Time limit for furnishing outward supply details in Form GSTR-1 is extended for registered persons whose aggregate turnover in the preceding financial year or current financial year exceeds Rs. 1.5 crore, for specified months from July 2017 to March 2018, with month-wise due dates provided in the order. For the same period, the time limit for furnishing details or returns under section 38(2) and section 39(1) is stated to be subject to subsequent notification.
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Provisions expressly mentioned in the judgment/order text.
GSTR-1 filing deadline extension applies to registered persons with higher turnover for specified months under GST.
Time limit for furnishing outward supply details in Form GSTR-1 is extended for registered persons whose aggregate turnover in the preceding financial year or current financial year exceeds Rs. 1.5 crore, for specified months from July 2017 to March 2018, with month-wise due dates provided in the order. For the same period, the time limit for furnishing details or returns under section 38(2) and section 39(1) is stated to be subject to subsequent notification.
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