Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto ₹ 1.5 crores for the months of April, May and June, 2019. - 379-F.T. - 11/2019-State Tax - West Bengal SGST
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GSTR-1 filing deadline for small taxpayers: quarterly outward supplies for April-June must be furnished by the prescribed July deadline. Registered persons with aggregate turnover up to 1.5 crore rupees must furnish details of outward supplies in FORM GSTR-1 on a quarterly special procedure; for the quarter April-June 2019 the filing deadline is 31st July, 2019, and time limits for furnishing details or returns for July 2017-June 2019 will be notified subsequently in the Official Gazette.
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 for small taxpayers: quarterly outward supplies for April-June must be furnished by the prescribed July deadline.
Registered persons with aggregate turnover up to 1.5 crore rupees must furnish details of outward supplies in FORM GSTR-1 on a quarterly special procedure; for the quarter April-June 2019 the filing deadline is 31st July, 2019, and time limits for furnishing details or returns for July 2017-June 2019 will be notified subsequently in the Official Gazette.
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