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        Case ID :
        GST - States

        Extend the furnish the period of details of outward supply of goods or services or both in FORM GSTR-1 - S.O. No. 70-43/2018-State Tax - Jharkhand SGST

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        Quarterly GSTR-1 filing extension for small taxpayers allowed until specified deadlines with staggered quarterly cutoffs Notification prescribes extended, staggered deadlines for furnishing details of outward supplies in FORM GSTR-1 for specified quarters from July 2017 to March 2019 by registered persons below the notified turnover threshold, superseding earlier notifications. It mandates electronic filing through the common portal for taxpayers in certain jurisdictions and for those newly allotted GSTIN under a prior State notification, and indicates that time limits for related returns under the relevant sections 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.

                                Quarterly GSTR-1 filing extension for small taxpayers allowed until specified deadlines with staggered quarterly cutoffs

                                Notification prescribes extended, staggered deadlines for furnishing details of outward supplies in FORM GSTR-1 for specified quarters from July 2017 to March 2019 by registered persons below the notified turnover threshold, superseding earlier notifications. It mandates electronic filing through the common portal for taxpayers in certain jurisdictions and for those newly allotted GSTIN under a prior State notification, and indicates that time limits for related returns under the relevant sections will be notified later.


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