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        GST - States

        Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 crores for the period from July, 2018 to March, 2019 - (14/2018) No. FD 47 CSL 2017 - Karnataka SGST

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        Quarterly GSTR-1 filing: due dates prescribed for small registered persons for specified quarters through March of the following year. Prescribes a special quarterly filing regime for registered persons up to the notified turnover threshold to furnish details of outward supplies in FORM GSTR-1 for July 2018-March 2019, and sets due dates: July-September by end of October; October-December by end of January; January-March by end of April. Specifies that broader time limits for related returns 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.

                                Quarterly GSTR-1 filing: due dates prescribed for small registered persons for specified quarters through March of the following year.

                                Prescribes a special quarterly filing regime for registered persons up to the notified turnover threshold to furnish details of outward supplies in FORM GSTR-1 for July 2018-March 2019, and sets due dates: July-September by end of October; October-December by end of January; January-March by end of April. Specifies that broader time limits for related returns will be notified subsequently in the Official Gazette.


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