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 UGST Act, 2017 - 283/2019/4(120)/XXVII(8).2019/ CT-II - Uttarakhand SGST
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GSTR-I filing due date set for small taxpayers under a special procedure for April-June 2019. Registered persons having aggregate turnover of up to 1.5 crore rupees are subject to a special procedure for furnishing outward supply details in FORM GSTR-I. For the quarter April to June 2019, FORM GSTR-I is to be furnished by 31 July 2019. The time limit for furnishing returns or related details for July 2017 to June 2019 is to be notified separately in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
GSTR-I filing due date set for small taxpayers under a special procedure for April-June 2019.
Registered persons having aggregate turnover of up to 1.5 crore rupees are subject to a special procedure for furnishing outward supply details in FORM GSTR-I. For the quarter April to June 2019, FORM GSTR-I is to be furnished by 31 July 2019. The time limit for furnishing returns or related details for July 2017 to June 2019 is to be notified separately in the Official Gazette.
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