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. - 33/2018-State Tax - Mizoram SGST
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Quarterly GSTR-1 filing deadlines set for small taxpayers; monthly return timelines to be notified soon. Designates registered persons with aggregate turnover up to 1.5 crore as a class to follow a special quarterly procedure for furnishing outward supply details in FORM GSTR-1 for July 2018-March 2019, and sets quarterly filing deadlines: 31 October 2018, 31 January 2019 and 30 April 2019; further time limits under section 38(2) and section 39(1) will be notified.
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Provisions expressly mentioned in the judgment/order text.
Quarterly GSTR-1 filing deadlines set for small taxpayers; monthly return timelines to be notified soon.
Designates registered persons with aggregate turnover up to 1.5 crore as a class to follow a special quarterly procedure for furnishing outward supply details in FORM GSTR-1 for July 2018-March 2019, and sets quarterly filing deadlines: 31 October 2018, 31 January 2019 and 30 April 2019; further time limits under section 38(2) and section 39(1) will be notified.
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