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 - 11/2019—State Tax - Maharashtra SGST
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Quarterly GSTR-1 filing for small taxpayers requires furnishing outward supply details under a special notified due date. Registered persons with aggregate turnover up to 1.5 crore rupees must follow a special procedure to furnish details of outward supplies in FORM GSTR-1 under the Maharashtra GST Rules. The notification prescribes a specific time limit for furnishing FORM GSTR-1 for the quarter April-June 2019 and states that time limits for July 2017-June 2019 will be notified subsequently.
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 filing for small taxpayers requires furnishing outward supply details under a special notified due date.
Registered persons with aggregate turnover up to 1.5 crore rupees must follow a special procedure to furnish details of outward supplies in FORM GSTR-1 under the Maharashtra GST Rules. The notification prescribes a specific time limit for furnishing FORM GSTR-1 for the quarter April-June 2019 and states that time limits for July 2017-June 2019 will be notified subsequently.
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