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. - ERTS(T) 4/2019/275 - 27/2019-State Tax - Meghalaya SGST
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Quarterly GSTR-1 filing deadline set for small taxpayers; returns for July-September must be furnished by the notified date. Registered persons with aggregate turnover up to the specified threshold in the preceding or current financial year are required to follow a special procedure and furnish details of outward supplies in FORM GSTR-1 under the Meghalaya GST Rules for the quarter July-September 2019. The notification sets the time period to furnish FORM GSTR-1 for that quarter as 31st October, 2019 and states that time limits for furnishing related monthly details or returns for July-September 2019 will be notified subsequently.
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Provisions expressly mentioned in the judgment/order text.
Quarterly GSTR-1 filing deadline set for small taxpayers; returns for July-September must be furnished by the notified date.
Registered persons with aggregate turnover up to the specified threshold in the preceding or current financial year are required to follow a special procedure and furnish details of outward supplies in FORM GSTR-1 under the Meghalaya GST Rules for the quarter July-September 2019. The notification sets the time period to furnish FORM GSTR-1 for that quarter as 31st October, 2019 and states that time limits for furnishing related monthly details or returns for July-September 2019 will be notified subsequently.
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