Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to ₹ 1.5 crores - 43/2018 – State Tax - Sikkim SGST
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GSTR 1 filing deadline extension for small taxpayers: quarterly outward supply returns allowed later with specified electronic filing rules. The State notifies registered persons with aggregate turnover up to 1.5 crore rupees as eligible to follow a special procedure to furnish details of outward supplies in FORM GSTR-1 quarterly, and prescribes extended submission deadlines for quarters from July 2017 through March 2019. Specific taxpayers in designated territories and newly registered GSTIN holders are required to file electronically for certain quarters. Time limits for related monthly returns will be notified subsequently.
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Provisions expressly mentioned in the judgment/order text.
GSTR 1 filing deadline extension for small taxpayers: quarterly outward supply returns allowed later with specified electronic filing rules.
The State notifies registered persons with aggregate turnover up to 1.5 crore rupees as eligible to follow a special procedure to furnish details of outward supplies in FORM GSTR-1 quarterly, and prescribes extended submission deadlines for quarters from July 2017 through March 2019. Specific taxpayers in designated territories and newly registered GSTIN holders are required to file electronically for certain quarters. Time limits for related monthly returns will be notified subsequently.
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