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        Case ID :
        GST - States

        Extends the time limit for furnishing of outward supplies in FORM GSTR-1. - 05/2017-State Tax - Kerala SGST

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        Extension of filing deadline for outward supplies in FORM GSTR-1, providing specified alternative filing windows for affected months. The Commissioner authorised an administrative extension of the statutory filing deadline for outward supplies in FORM GSTR-1, invoking the proviso to sub section (1) of section 37 and section 168 of the State GST Ordinance, by prescribing alternative filing windows for specified months on the recommendations of the Council, thereby providing temporary procedural relief that requires furnishing the details within the newly prescribed date ranges.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Extension of filing deadline for outward supplies in FORM GSTR-1, providing specified alternative filing windows for affected months.

                                The Commissioner authorised an administrative extension of the statutory filing deadline for outward supplies in FORM GSTR-1, invoking the proviso to sub section (1) of section 37 and section 168 of the State GST Ordinance, by prescribing alternative filing windows for specified months on the recommendations of the Council, thereby providing temporary procedural relief that requires furnishing the details within the newly prescribed date ranges.


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