Extension of GSTR One filing deadlines for specified months allows certain large taxpayers additional time to furnish outward supply details. Extension of the time limit is provided for furnishing details of outward supplies in FORM GSTR-1 by registered persons whose aggregate turnover exceeds the specified threshold, with the Commissioner, under the statutory provisions cited, prescribing extended last dates for filing GSTR-1 for the months of April, May and June as set out in the Table; extensions for related return provisions will be notified subsequently.
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 One filing deadlines for specified months allows certain large taxpayers additional time to furnish outward supply details.
Extension of the time limit is provided for furnishing details of outward supplies in FORM GSTR-1 by registered persons whose aggregate turnover exceeds the specified threshold, with the Commissioner, under the statutory provisions cited, prescribing extended last dates for filing GSTR-1 for the months of April, May and June as set out in the Table; extensions for related return provisions will be notified subsequently.
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