Extension of GSTR-1 filing deadlines for specified taxpayers; monthly filing timelines rescheduled and special transitional cut off dates prescribed. Extension of deadlines for furnishing details of outward supplies in FORM GSTR-1 is prescribed for registered persons above the aggregate turnover threshold: months July 2017-September 2018 to be furnished by 31st October 2018; months October 2018-March 2019 to be furnished by the eleventh day of the succeeding month, with a special extension to 31st December 2018 for taxpayers who obtained GSTIN under the specified central notification. The notification supersedes earlier state notifications and preserves prior actions; return timelines for July 2017-March 2019 will be published in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-1 filing deadlines for specified taxpayers; monthly filing timelines rescheduled and special transitional cut off dates prescribed.
Extension of deadlines for furnishing details of outward supplies in FORM GSTR-1 is prescribed for registered persons above the aggregate turnover threshold: months July 2017-September 2018 to be furnished by 31st October 2018; months October 2018-March 2019 to be furnished by the eleventh day of the succeeding month, with a special extension to 31st December 2018 for taxpayers who obtained GSTIN under the specified central notification. The notification supersedes earlier state notifications and preserves prior actions; return timelines for July 2017-March 2019 will be published in the Official Gazette.
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