Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019. - 27/2019 - Central GST (CGST)
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GSTR-1 filing deadline established for eligible small taxpayers to submit quarterly outward-supply details under special procedure. Registered persons with aggregate turnover up to 1.5 crore must furnish outward supply details in FORM GSTR 1 for July-September, 2019 by 31 October, 2019; a substituted proviso extends the filing time for taxpayers with principal places of business in the erstwhile State of Jammu and Kashmir until 24 March, 2020. Time limits for returns under section 38(2) and section 39(1) for July-September, 2019 will be notified later.
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 established for eligible small taxpayers to submit quarterly outward-supply details under special procedure.
Registered persons with aggregate turnover up to 1.5 crore must furnish outward supply details in FORM GSTR 1 for July-September, 2019 by 31 October, 2019; a substituted proviso extends the filing time for taxpayers with principal places of business in the erstwhile State of Jammu and Kashmir until 24 March, 2020. Time limits for returns under section 38(2) and section 39(1) for July-September, 2019 will be notified later.
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