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        Case ID :
        GST - States

        Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 crores for the period from July, 2018 to April, 2019 - 27/2018- State Tax - Arunachal Pradesh SGST

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        Quarterly GSTR-1 due dates set for small taxpayers, extending filing timelines for specified quarters in the fiscal period. Notifies that registered persons below the specified aggregate turnover threshold may furnish outward-supply details in FORM GSTR-1 on a quarterly basis and prescribes final filing deadlines for the quarters July-September, October-December and January-March respectively, while stating that related time limits for furnishing details or returns for the intervening months will be notified subsequently in the Official Gazette.
                          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 due dates set for small taxpayers, extending filing timelines for specified quarters in the fiscal period.

                                Notifies that registered persons below the specified aggregate turnover threshold may furnish outward-supply details in FORM GSTR-1 on a quarterly basis and prescribes final filing deadlines for the quarters July-September, October-December and January-March respectively, while stating that related time limits for furnishing details or returns for the intervening months will be notified subsequently in the Official Gazette.


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