Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to ₹ 1.5 crores - 38/1/2017-Fin(R&C)(69) - Goa SGST
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Filing deadline extension for small taxpayers' GSTR-1 returns grants specified quarterly deadlines and special electronic filing conditions. Extends timelines for registered persons with aggregate turnover up to 1.5 crore to furnish outward supply details in FORM GSTR-1 on a quarterly basis, prescribing specific extended cut-off dates for quarters from July-September 2017 through January-March 2019. The notification supersedes earlier related notifications and concentrates multiple past quarters onto specified extended deadlines. It also requires electronic filing by earlier specified dates for taxpayers in certain territories for the July-September 2018 quarter and for taxpayers who obtained GSTIN under a specified prior notification. Further time limits for returns covering July 2017 to March 2019 will be notified later.
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.
Filing deadline extension for small taxpayers' GSTR-1 returns grants specified quarterly deadlines and special electronic filing conditions.
Extends timelines for registered persons with aggregate turnover up to 1.5 crore to furnish outward supply details in FORM GSTR-1 on a quarterly basis, prescribing specific extended cut-off dates for quarters from July-September 2017 through January-March 2019. The notification supersedes earlier related notifications and concentrates multiple past quarters onto specified extended deadlines. It also requires electronic filing by earlier specified dates for taxpayers in certain territories for the July-September 2018 quarter and for taxpayers who obtained GSTIN under a specified prior notification. Further time limits for returns covering July 2017 to March 2019 will be notified later.
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