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 under the TGST Act, 2017 - G.O. Ms No. 34 - Tamil Nadu SGST
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Quarterly GSTR-1 compliance for small taxpayers: April-June returns must be filed by end of July. Registered persons with aggregate turnover up to 1.5 crore are required under Section 148 to follow a special procedure and furnish details of outward supplies in FORM GSTR-1 on a quarterly basis; for April-June 2019 the due date for furnishing FORM GSTR-1 is 31 July 2019, and time limits for returns covering July 2017 to June 2019 will be notified later.
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Provisions expressly mentioned in the judgment/order text.
Quarterly GSTR-1 compliance for small taxpayers: April-June returns must be filed by end of July.
Registered persons with aggregate turnover up to 1.5 crore are required under Section 148 to follow a special procedure and furnish details of outward supplies in FORM GSTR-1 on a quarterly basis; for April-June 2019 the due date for furnishing FORM GSTR-1 is 31 July 2019, and time limits for returns covering July 2017 to June 2019 will be notified later.
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