Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020 - 46/2019 - Central GST (CGST)
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Due date for GSTR-1 extended for large taxpayers monthly filings, with regional staggered deadlines and later notification for related returns. Extends the deadline for furnishing details of outward supplies in Form GSTR-1 by registered persons above the prescribed aggregate turnover threshold for each month from October 2019 to March 2020 to the eleventh day of the succeeding month, with specified regional adjustments for certain States and Union territories; time limits under sub-section (2) of section 38 for those months 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.
Due date for GSTR-1 extended for large taxpayers monthly filings, with regional staggered deadlines and later notification for related returns.
Extends the deadline for furnishing details of outward supplies in Form GSTR-1 by registered persons above the prescribed aggregate turnover threshold for each month from October 2019 to March 2020 to the eleventh day of the succeeding month, with specified regional adjustments for certain States and Union territories; time limits under sub-section (2) of section 38 for those months will be notified subsequently.
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