Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to ₹ 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. - 64/2018-Central Tax - Central GST (CGST)
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Extension of GSTR-1 filing deadline: registered persons in Srikakulam must file quarterly outward supplies by revised portal deadline. Amendment inserts a proviso requiring registered persons whose principal place of business is in Srikakulam district to furnish FORM GSTR 1 for the quarter July-September 2018 electronically through the common portal by the extended due date specified in the notification.
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: registered persons in Srikakulam must file quarterly outward supplies by revised portal deadline.
Amendment inserts a proviso requiring registered persons whose principal place of business is in Srikakulam district to furnish FORM GSTR 1 for the quarter July-September 2018 electronically through the common portal by the extended due date specified in the notification.
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