Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers whose turonover is up tp 1.5 crore for Apr, May & June, 2019 - FIN/REV-3/GST/1/08(Pt-1)(Vol.1)/79 - Nagaland SGST
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GSTR 1 filing deadline for small taxpayers established; quarterly return for specified quarter due and further timelines to follow. Notification requires registered persons below the specified aggregate turnover threshold to furnish details of outward supplies in FORM GSTR 1 for the quarter April-June by the stated deadline; additional time limits for furnishing returns for the months from July of the earlier year to June of the stated year 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.
GSTR 1 filing deadline for small taxpayers established; quarterly return for specified quarter due and further timelines to follow.
Notification requires registered persons below the specified aggregate turnover threshold to furnish details of outward supplies in FORM GSTR 1 for the quarter April-June by the stated deadline; additional time limits for furnishing returns for the months from July of the earlier year to June of the stated year will be notified later in the Official Gazette.
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