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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. - 1088-F.T. - 27/2019-State Tax - West Bengal SGST
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GSTR-1 filing deadline set for small taxpayers under special quarterly procedure; related return timing to be notified later. Notification under section 148 notifies registered persons below the specified aggregate turnover threshold to follow a special quarterly procedure to furnish details of outward supplies in FORM GSTR-1. It prescribes a specific time period for filing FORM GSTR-1 for the quarter July-September and states that time limits for furnishing returns under the provisions relating to outward supply summary and return filing will be notified subsequently in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
GSTR-1 filing deadline set for small taxpayers under special quarterly procedure; related return timing to be notified later.
Notification under section 148 notifies registered persons below the specified aggregate turnover threshold to follow a special quarterly procedure to furnish details of outward supplies in FORM GSTR-1. It prescribes a specific time period for filing FORM GSTR-1 for the quarter July-September and states that time limits for furnishing returns under the provisions relating to outward supply summary and return filing will be notified subsequently in the Official Gazette.
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