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        Case ID :
        GST - States

        Extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above ₹ 1.5 crores - 32/2018 – State Tax - Sikkim SGST

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        GST return filing deadline extended: taxpayers above the turnover threshold may file GSTR 1 by the eleventh day following each month. Extension of the monthly filing deadline for outward supply details in FORM GSTR 1 is granted for registered persons whose aggregate turnover exceeds the prescribed threshold; for each month from July through March such taxpayers may file GSTR 1 by the eleventh day of the month following the relevant month.
                          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.

                                GST return filing deadline extended: taxpayers above the turnover threshold may file GSTR 1 by the eleventh day following each month.

                                Extension of the monthly filing deadline for outward supply details in FORM GSTR 1 is granted for registered persons whose aggregate turnover exceeds the prescribed threshold; for each month from July through March such taxpayers may file GSTR 1 by the eleventh day of the month following the relevant month.


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