Special procedure for furnishing the details of outward supply of goods or services or both by the registered persons having aggregate turnover of up to 1.5 crore rupees — Extension of time for filing of return in FORM GSTR - 1. - G.O. Ms. No. 02 - Puducherry SGST
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Filing deadline extension for outward supply returns: GSTR-1 due date moved to end of March for eligible small taxpayers. The notification amends an earlier G.O. to expand the covered tax period to July 2017 through December 2018 and extends the deadline for filing FORM GSTR-1 for eligible small taxpayers to 31st March, 2019, issued under section 148 of the Puducherry GST Act and effective retrospectively from 31st December, 2018.
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.
Filing deadline extension for outward supply returns: GSTR-1 due date moved to end of March for eligible small taxpayers.
The notification amends an earlier G.O. to expand the covered tax period to July 2017 through December 2018 and extends the deadline for filing FORM GSTR-1 for eligible small taxpayers to 31st March, 2019, issued under section 148 of the Puducherry GST Act and effective retrospectively from 31st December, 2018.
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