Extension of GSTR-1 filing deadline: staggered postponed due dates for large taxpayers and recent registrants. Extension of time for furnishing details of outward supplies in FORM GSTR-1 is ordered for registered persons above the aggregate turnover threshold: filing for July 2017 to September 2018 is extended to 31 October 2018, and for October 2018 to March 2019 to the eleventh day of the succeeding month. A proviso extends filing for July 2017 to November 2018 to 31 December 2018 for taxpayers who obtained GSTIN under the cited finance notification. The notification supersedes earlier state notifications and notes that time limits for related returns 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.
Extension of GSTR-1 filing deadline: staggered postponed due dates for large taxpayers and recent registrants.
Extension of time for furnishing details of outward supplies in FORM GSTR-1 is ordered for registered persons above the aggregate turnover threshold: filing for July 2017 to September 2018 is extended to 31 October 2018, and for October 2018 to March 2019 to the eleventh day of the succeeding month. A proviso extends filing for July 2017 to November 2018 to 31 December 2018 for taxpayers who obtained GSTIN under the cited finance notification. The notification supersedes earlier state notifications and notes that time limits for related returns will be notified later.
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