Extension of GSTR 1 filing deadlines for high turnover taxpayers, imposing staggered monthly cutoffs and localized deadline relief. Extends time limits for furnishing details of outward supplies in FORM GSTR-1 for registered persons with aggregate turnover above 1.5 crore: July 2017-September 2018 filings extended to 31 October 2018; October 2018-March 2019 filings to the eleventh day of the succeeding month. Taxpayers obtaining GSTIN under the relevant notification have filings for July 2017-February 2019 extended to 31 March 2019. District-specific electronic filing deadlines and an explicit extension for March 2019 to 13 April 2019 are also prescribed; related return time limits will be notified later.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR 1 filing deadlines for high turnover taxpayers, imposing staggered monthly cutoffs and localized deadline relief.
Extends time limits for furnishing details of outward supplies in FORM GSTR-1 for registered persons with aggregate turnover above 1.5 crore: July 2017-September 2018 filings extended to 31 October 2018; October 2018-March 2019 filings to the eleventh day of the succeeding month. Taxpayers obtaining GSTIN under the relevant notification have filings for July 2017-February 2019 extended to 31 March 2019. District-specific electronic filing deadlines and an explicit extension for March 2019 to 13 April 2019 are also prescribed; related return time limits will be notified later.
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