Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to ₹ 1.5 crores - KA.NI.-2-1822/XI-9(42)/17 - Uttar Pradesh SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Extension of GSTR 1 filing deadline for small taxpayers permits staggered quarterly submissions under specified revised dates. Notification under section 148 permits registered persons with aggregate turnover up to 1.5 crore to furnish details of outward supplies quarterly in FORM GSTR-1, with specified extended due dates for quarters from July-September 2017 through January-March 2019. It supersedes earlier notifications and mandates electronic filing for certain regional classes and for taxpayers issued GSTIN under a prior notification; time limits for returns under section 38(2) and section 39(1) for July 2017-March 2019 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 for small taxpayers permits staggered quarterly submissions under specified revised dates.
Notification under section 148 permits registered persons with aggregate turnover up to 1.5 crore to furnish details of outward supplies quarterly in FORM GSTR-1, with specified extended due dates for quarters from July-September 2017 through January-March 2019. It supersedes earlier notifications and mandates electronic filing for certain regional classes and for taxpayers issued GSTIN under a prior notification; time limits for returns under section 38(2) and section 39(1) for July 2017-March 2019 will be notified later.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
