Prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto ₹ 1.5 crores for the months of July to September, 2019. - S.O.098/P.A.5/2017/S.148/2019 - Punjab SGST
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GSTR-1 filing deadline set for eligible small taxpayers for the July-September quarter, with a later return timeline to follow. Prescribes a special quarterly filing procedure for registered persons with aggregate turnover up to 1.5 crore, requiring them to furnish outward supply details in FORM GSTR-1 for July-September 2019 by 31st October, 2019; related monthly filing time limits for July-September 2019 will be notified subsequently. The notification is effective from 28th June, 2019.
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 set for eligible small taxpayers for the July-September quarter, with a later return timeline to follow.
Prescribes a special quarterly filing procedure for registered persons with aggregate turnover up to 1.5 crore, requiring them to furnish outward supply details in FORM GSTR-1 for July-September 2019 by 31st October, 2019; related monthly filing time limits for July-September 2019 will be notified subsequently. The notification is effective from 28th June, 2019.
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