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        Case ID :
        GST - States

        Extends the time limit for furnishing the details of outward in FORM GSTR-1. - CT/GST-14/2011/062 (18/2017-GST) - Assam SGST

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        Extension of GSTR-1 filing deadlines for specified registered persons, with staggered monthly final dates and further return notifications to follow. Extension of the time limit for furnishing details of outward supplies in Form GSTR-1 is granted for a class of registered persons above the aggregate turnover threshold, superseding an earlier notification and prescribing staggered final dates for months July to March. Extensions for returns under sub-section (2) of section 38 and sub-section (1) of section 39 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 deadlines for specified registered persons, with staggered monthly final dates and further return notifications to follow.

                                Extension of the time limit for furnishing details of outward supplies in Form GSTR-1 is granted for a class of registered persons above the aggregate turnover threshold, superseding an earlier notification and prescribing staggered final dates for months July to March. Extensions for returns under sub-section (2) of section 38 and sub-section (1) of section 39 will be notified subsequently in the Official Gazette.


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