Extends the time limit for furnishing the details of outward supplies in Form GSTR-1 aggregate turnover of more than 1.5 crore rupees in the preceding financial year. - CT/224/2019-C1 - 8/2019-State Tax - Kerala SGST
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Extension of GSTR-1 filing deadline for outward supplies for high-turnover registrants covering specified mid-year months. Extends the time limit for furnishing details of outward supplies in Form GSTR-1 for registered persons whose aggregate turnover in the preceding or current financial year exceeds the prescribed threshold, by permitting filing until the eleventh day of the month succeeding each affected month for the specified July-September period; related time limits for returns under the Act will be notified subsequently.
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.
Extension of GSTR-1 filing deadline for outward supplies for high-turnover registrants covering specified mid-year months.
Extends the time limit for furnishing details of outward supplies in Form GSTR-1 for registered persons whose aggregate turnover in the preceding or current financial year exceeds the prescribed threshold, by permitting filing until the eleventh day of the month succeeding each affected month for the specified July-September period; related time limits for returns under the Act will be notified subsequently.
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