Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to ₹ 1.5 crores. - 43/2018-State Tax - Maharashtra SGST
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Extension of GSTR-1 filing deadline for small taxpayers, with staged quarterly due dates and portal-based submission requirements. Extends deadlines for furnishing FORM GSTR-1 by registered persons with aggregate turnover up to 1.5 crore rupees, superseding earlier state notifications and prescribing specified extended time periods for quarters July 2017 through March 2019. Taxpayers obtaining GSTIN under the August 2018 state notification must file GSTR-1 for July 2017-September 2018 electronically through the common portal by 31st December 2018. Time limits for furnishing related returns for July 2017-March 2019 will be notified later in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-1 filing deadline for small taxpayers, with staged quarterly due dates and portal-based submission requirements.
Extends deadlines for furnishing FORM GSTR-1 by registered persons with aggregate turnover up to 1.5 crore rupees, superseding earlier state notifications and prescribing specified extended time periods for quarters July 2017 through March 2019. Taxpayers obtaining GSTIN under the August 2018 state notification must file GSTR-1 for July 2017-September 2018 electronically through the common portal by 31st December 2018. Time limits for furnishing related returns for July 2017-March 2019 will be notified later in the Official Gazette.
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