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. - Rc.17/2019 / Taxation/A1-No.1/2019-TNGST - Tamil Nadu SGST
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Due date extension for GSTR-1 filings: large taxpayers granted deadline until the eleventh day of the following month. Extension of the deadline for furnishing FORM GSTR-1 is prescribed for registered persons exceeding the specified aggregate turnover threshold, requiring furnishing of outward-supply details for April-June 2019 by the eleventh day of the month following each respective month. The notification relies on statutory authority read with the State Act and the Council's recommendation and indicates that time limits for furnishing related details or returns for July 2017-June 2019 will be notified later in the Official Gazette.
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.
Due date extension for GSTR-1 filings: large taxpayers granted deadline until the eleventh day of the following month.
Extension of the deadline for furnishing FORM GSTR-1 is prescribed for registered persons exceeding the specified aggregate turnover threshold, requiring furnishing of outward-supply details for April-June 2019 by the eleventh day of the month following each respective month. The notification relies on statutory authority read with the State Act and the Council's recommendation and indicates that time limits for furnishing related details or returns for July 2017-June 2019 will be notified later in the Official Gazette.
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