GSTR-1 filing deadline extended for small taxpayers, with staggered quarterly due dates and specified portal provisions. Extension of filing deadlines for FORM GSTR-1 is notified for registered persons with aggregate turnover up to 1.5 crore, prescribing a special quarterly filing schedule that supersedes earlier notifications. The Table sets revised due dates for specified quarters, with provisos mandating electronic filing through the common portal for taxpayers in certain territories and for those recently issued GSTIN. Time limits for returns under section 38(2) and section 39(1) for the months concerned will be notified subsequently.
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.
GSTR-1 filing deadline extended for small taxpayers, with staggered quarterly due dates and specified portal provisions.
Extension of filing deadlines for FORM GSTR-1 is notified for registered persons with aggregate turnover up to 1.5 crore, prescribing a special quarterly filing schedule that supersedes earlier notifications. The Table sets revised due dates for specified quarters, with provisos mandating electronic filing through the common portal for taxpayers in certain territories and for those recently issued GSTIN. Time limits for returns under section 38(2) and section 39(1) for the months concerned will be notified subsequently.
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