Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to ₹ 1.5 crores. - G.O. Ms. No. 44 - Puducherry SGST
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Extension of GSTR-1 filing due date for small taxpayers allows deferred quarterly submission under a prescribed special procedure. Registered persons with aggregate turnover up to 1.5 crore rupees may furnish details of outward supplies in FORM GSTR-1 under a special procedure with specified extended quarterly filing deadlines; certain taxpayers must file electronically through the common portal, and time limits for related monthly returns 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.
Extension of GSTR-1 filing due date for small taxpayers allows deferred quarterly submission under a prescribed special procedure.
Registered persons with aggregate turnover up to 1.5 crore rupees may furnish details of outward supplies in FORM GSTR-1 under a special procedure with specified extended quarterly filing deadlines; certain taxpayers must file electronically through the common portal, and time limits for related monthly returns will be notified subsequently.
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