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        Case ID :
        GST - States

        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-State Tax - Maharashtra SGST

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        Quarterly GSTR-1 filing for small taxpayers set with a prescribed due date for the July-September quarter. Registered persons below the aggregate turnover threshold must furnish details of outward supply in FORM GSTR-1 for July-September, 2019 by 31 October, 2019 under the special quarterly procedure notified under the relevant statutory powers; time limits for monthly return provisions for July to 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.

                                Quarterly GSTR-1 filing for small taxpayers set with a prescribed due date for the July-September quarter.

                                Registered persons below the aggregate turnover threshold must furnish details of outward supply in FORM GSTR-1 for July-September, 2019 by 31 October, 2019 under the special quarterly procedure notified under the relevant statutory powers; time limits for monthly return provisions for July to September, 2019 will be notified later.


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