Extended filing deadline for GSTR-1 for small taxpayers permits quarterly outward supply returns to be filed by revised dates. The Central Government extends final due dates for FORM GSTR-1 for registered persons with aggregate turnover up to 1.5 crore rupees, requiring quarterly furnishing of outward supply details for periods from July-September, 2017 through January-March, 2019 with specified staggered deadlines, including localized electronic filing extensions for Kerala, Kodagu, Mahe and Srikakulam, and an extended electronic filing date for taxpayers who obtained GSTIN under a later notification; related monthly return time limits for July 2017 to March 2019 will be notified subsequently.
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Provisions expressly mentioned in the judgment/order text.
Extended filing deadline for GSTR-1 for small taxpayers permits quarterly outward supply returns to be filed by revised dates.
The Central Government extends final due dates for FORM GSTR-1 for registered persons with aggregate turnover up to 1.5 crore rupees, requiring quarterly furnishing of outward supply details for periods from July-September, 2017 through January-March, 2019 with specified staggered deadlines, including localized electronic filing extensions for Kerala, Kodagu, Mahe and Srikakulam, and an extended electronic filing date for taxpayers who obtained GSTIN under a later notification; related monthly return time limits for July 2017 to March 2019 will be notified subsequently.
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