Under section 148 to extend the due date for filling of FORM GSTR-1 for taxpayer having aggregate turnover up to ₹ 1.5 crores under HGST Act, 2017 - 84/GST-2 - Haryana SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Extension of GSTR 1 filing deadline for small taxpayers enables postponed quarterly outward supply filings under notified timelines. Registered persons with aggregate turnover up to 1.5 crore rupees are notified to follow a special procedure and extended deadlines for furnishing FORM GSTR 1: specified quarters have been assigned extended due dates in the Table, taxpayers who obtained GSTIN under the departmental notification must file electronically through the common portal by the stated date, and time limits for related return furnishing 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.
Extension of GSTR 1 filing deadline for small taxpayers enables postponed quarterly outward supply filings under notified timelines.
Registered persons with aggregate turnover up to 1.5 crore rupees are notified to follow a special procedure and extended deadlines for furnishing FORM GSTR 1: specified quarters have been assigned extended due dates in the Table, taxpayers who obtained GSTIN under the departmental notification must file electronically through the common portal by the stated date, and time limits for related return furnishing will be notified subsequently in the Official Gazette.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.