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        Case ID :
        GST - States

        Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores - 58/2017 - Sikkim SGST

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        Extension of GSTR-1 due dates for specified large taxpayers; staggered monthly deadlines announced for outward-supply filing. Extension of time for furnishing FORM GSTR-1 is granted to registered persons above the notified turnover threshold, superseding an earlier notification. The notification prescribes a consolidated deadline for July-October filings and staggered 10th-of-month deadlines for November to March, as set out in a table, to govern furnishing of outward-supply details; extensions for other return obligations will be notified later in the Official Gazette.
                          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 GSTR-1 due dates for specified large taxpayers; staggered monthly deadlines announced for outward-supply filing.

                                Extension of time for furnishing FORM GSTR-1 is granted to registered persons above the notified turnover threshold, superseding an earlier notification. The notification prescribes a consolidated deadline for July-October filings and staggered 10th-of-month deadlines for November to March, as set out in a table, to govern furnishing of outward-supply details; extensions for other return obligations will be notified later in the Official Gazette.


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