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        Case ID :
        GST - States

        Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 crores for the period from July, 2018 to March, 2019 - S. R. O. No. 560/2018 - Kerala SGST

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        Quarterly GSTR-1 deadlines set for eligible small taxpayers; due dates prescribed for specified quarters from July to March period. Registered persons with aggregate turnover up to Rs. 1.5 crore must follow a special procedure to furnish outward supply details in Form GSTR 1 quarterly for July 2018-March 2019. The notification prescribes due dates: July-September 2018 by 31 October 2018; October-December 2018 by 31 January 2019; and January-March 2019 by 30 April 2019, and states that time limits for furnishing related monthly details or returns 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.

                                Quarterly GSTR-1 deadlines set for eligible small taxpayers; due dates prescribed for specified quarters from July to March period.

                                Registered persons with aggregate turnover up to Rs. 1.5 crore must follow a special procedure to furnish outward supply details in Form GSTR 1 quarterly for July 2018-March 2019. The notification prescribes due dates: July-September 2018 by 31 October 2018; October-December 2018 by 31 January 2019; and January-March 2019 by 30 April 2019, and states that time limits for furnishing related monthly details or returns will be notified later.


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