GSTR-1 filing deadline extension permits eligible high-turnover taxpayers additional time and transitional filing relief. Extension of time is granted for furnishing details of outward supplies in FORM GSTR-1 by registered persons whose aggregate turnover exceeds the prescribed threshold. Deadlines are extended: for July 2017 to September 2018 until 31 October 2018, and for October 2018 to March 2019 until the eleventh day of the succeeding month, with a further extension to 31 December 2018 for certain newly registered taxpayers. Timelines for related returns under the matching and return provisions will be notified subsequently.
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Provisions expressly mentioned in the judgment/order text.
GSTR-1 filing deadline extension permits eligible high-turnover taxpayers additional time and transitional filing relief.
Extension of time is granted for furnishing details of outward supplies in FORM GSTR-1 by registered persons whose aggregate turnover exceeds the prescribed threshold. Deadlines are extended: for July 2017 to September 2018 until 31 October 2018, and for October 2018 to March 2019 until the eleventh day of the succeeding month, with a further extension to 31 December 2018 for certain newly registered taxpayers. Timelines for related returns under the matching and return provisions will be notified subsequently.
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