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. - 33/2018-State Tax - Maharashtra SGST
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Quarterly GSTR-1 filing allowed for small taxpayers, with specified deadlines for outward supply reporting and simplified compliance. Registered persons with aggregate turnover up to 1.5 crore are required to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis for the period July 2018 to March 2019, with prescribed due dates: July-September 2018 by 31 October 2018, October-December 2018 by 31 January 2019, and January-March 2019 by 30 April 2019; related time limits for furnishing details or returns under the provisions governing outward supplies and return filing 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.
Quarterly GSTR-1 filing allowed for small taxpayers, with specified deadlines for outward supply reporting and simplified compliance.
Registered persons with aggregate turnover up to 1.5 crore are required to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis for the period July 2018 to March 2019, with prescribed due dates: July-September 2018 by 31 October 2018, October-December 2018 by 31 January 2019, and January-March 2019 by 30 April 2019; related time limits for furnishing details or returns under the provisions governing outward supplies and return filing will be notified subsequently.
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