Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores for the months of April, May and June, 2019 - 04/2019–C.T./GST - 12/2019 – State Tax - West Bengal SGST
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GSTR-1 filing deadline extended for taxpayers above turnover threshold to the eleventh day of the succeeding month. The notification extends the due date for furnishing details of outward supplies in FORM GSTR-1 for registered persons whose aggregate turnover exceeds the statutory threshold, by treating the due date for each month of April 2019, May 2019 and June 2019 as the eleventh day of the month succeeding the relevant month; further time limits for return furnishing for July 2017-June 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.
GSTR-1 filing deadline extended for taxpayers above turnover threshold to the eleventh day of the succeeding month.
The notification extends the due date for furnishing details of outward supplies in FORM GSTR-1 for registered persons whose aggregate turnover exceeds the statutory threshold, by treating the due date for each month of April 2019, May 2019 and June 2019 as the eleventh day of the month succeeding the relevant month; further time limits for return furnishing for July 2017-June 2019 will be notified later.
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