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Extension of GSTR-1 filing deadline for specified months for large taxpayers, with revised last dates notified. Extension of time is granted for furnishing details of outward supplies in FORM GSTR-1 under the second proviso to sub section (1) of section 37 of the Assam GST Act for registered persons with aggregate turnover exceeding 1.5 crore rupees in the preceding or current financial year; the notification prescribes revised last dates for specified months and states that corresponding extensions for returns under sections 38(2) and 39(1) will be notified subsequently 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 filing deadline for specified months for large taxpayers, with revised last dates notified.
Extension of time is granted for furnishing details of outward supplies in FORM GSTR-1 under the second proviso to sub section (1) of section 37 of the Assam GST Act for registered persons with aggregate turnover exceeding 1.5 crore rupees in the preceding or current financial year; the notification prescribes revised last dates for specified months and states that corresponding extensions for returns under sections 38(2) and 39(1) will be notified subsequently in the Official Gazette.
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