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. - 05/2018-C.T./GST-18/2018-State Tax - West Bengal SGST
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Extension of GSTR-1 filing deadlines for high-turnover taxpayers, revising monthly submission timetable for specified months. Extension of time is granted for furnishing details of outward supplies in FORM GSTR-1 under subsection (1) of section 37 for registered persons with aggregate turnover exceeding 1.5 crore rupees in the preceding or current financial year, with revised last dates prescribed for April, May and June 2018 as set out in the notification; extensions under subsection (2) of section 38 and subsection (1) of section 39 for April-June 2018 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 high-turnover taxpayers, revising monthly submission timetable for specified months.
Extension of time is granted for furnishing details of outward supplies in FORM GSTR-1 under subsection (1) of section 37 for registered persons with aggregate turnover exceeding 1.5 crore rupees in the preceding or current financial year, with revised last dates prescribed for April, May and June 2018 as set out in the notification; extensions under subsection (2) of section 38 and subsection (1) of section 39 for April-June 2018 will be notified later.
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