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 - ERTS (T) 4/2019/41 - Meghalaya SGST
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GSTR-1 filing schedule for small taxpayers: quarter filing due by specified deadline; earlier months' timelines to be notified Registered persons with aggregate turnover up to 1.5 crore rupees shall follow a special procedure to furnish details of outward supplies in FORM GSTR-1. For the quarter April-June 2019 these persons must furnish FORM GSTR-1 by 31st July 2019. Time limits for furnishing details or returns under section 38(2) and section 39(1) for July 2017-June 2019 will be notified later in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
GSTR-1 filing schedule for small taxpayers: quarter filing due by specified deadline; earlier months' timelines to be notified
Registered persons with aggregate turnover up to 1.5 crore rupees shall follow a special procedure to furnish details of outward supplies in FORM GSTR-1. For the quarter April-June 2019 these persons must furnish FORM GSTR-1 by 31st July 2019. Time limits for furnishing details or returns under section 38(2) and section 39(1) for July 2017-June 2019 will be notified later in the Official Gazette.
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