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. - J.21011/1/2017-TAX/Vol-III/Pt(iii) - Mizoram SGST
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Extension of GSTR-1 filing deadlines for specified high turnover taxpayers, with staged monthly due dates and further return extensions to follow. Notification authorises an extension to furnish FORM GSTR-1 for registered persons above the prescribed aggregate turnover threshold, superseding the earlier central notification and setting staged deadlines: July-October 2017 by 31 December 2017; November 2017 by 10 January 2018; December 2017 by 10 February 2018; January 2018 by 10 March 2018; February 2018 by 10 April 2018; March 2018 by 10 May 2018. Further extensions for return filing will be notified later.
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 filing deadlines for specified high turnover taxpayers, with staged monthly due dates and further return extensions to follow.
Notification authorises an extension to furnish FORM GSTR-1 for registered persons above the prescribed aggregate turnover threshold, superseding the earlier central notification and setting staged deadlines: July-October 2017 by 31 December 2017; November 2017 by 10 January 2018; December 2017 by 10 February 2018; January 2018 by 10 March 2018; February 2018 by 10 April 2018; March 2018 by 10 May 2018. Further extensions for return filing will be notified later.
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