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        GST - States

        Extends the time limit for furnishing the details of outward supplies GSTR-1-Due dates for suppliers, having turnover above ₹ 1.5 crore - S.O.090/P.A.5/2017/S.148/2017 - Punjab SGST

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        Extension of GSTR-1 filing deadline allows eligible small suppliers to submit quarterly outward supply details under staggered schedule. Notification prescribes a special quarterly filing procedure in FORM GSTR-1 for registered persons with aggregate turnover of upto 1.5 crore rupees, effective 15th November 2017, under section 148 of the Punjab GST Act. It sets extended deadlines for quarters: July-September 2017 (31st December 2017), October-December 2017 (15th February 2018) and January-March 2018 (30th April 2018), and indicates further Gazette notification for the special procedure or time extension relating to outward supply statements and returns for July 2017 to March 2018.
                          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 deadline allows eligible small suppliers to submit quarterly outward supply details under staggered schedule.

                                Notification prescribes a special quarterly filing procedure in FORM GSTR-1 for registered persons with aggregate turnover of upto 1.5 crore rupees, effective 15th November 2017, under section 148 of the Punjab GST Act. It sets extended deadlines for quarters: July-September 2017 (31st December 2017), October-December 2017 (15th February 2018) and January-March 2018 (30th April 2018), and indicates further Gazette notification for the special procedure or time extension relating to outward supply statements and returns for July 2017 to March 2018.


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