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 quarters from October, 2019 to March, 2020 - 45/2019-State Tax - West Bengal SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Due date for GSTR-1 filing: quarterly schedule allows delayed submission for small registered taxpayers under special procedure. Registered persons with aggregate turnover up to 1.5 crore rupees must follow a special procedure to furnish details of outward supplies in FORM GSTR-1. The notification prescribes that details for October-December 2019 be furnished by 31st January 2020 and for January-March 2020 by 30th April 2020, and states that the time limit for returns under section 38(2) for October 2019-March 2020 will be notified later. The notification is deemed effective from 9th October 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.
Due date for GSTR-1 filing: quarterly schedule allows delayed submission for small registered taxpayers under special procedure.
Registered persons with aggregate turnover up to 1.5 crore rupees must follow a special procedure to furnish details of outward supplies in FORM GSTR-1. The notification prescribes that details for October-December 2019 be furnished by 31st January 2020 and for January-March 2020 by 30th April 2020, and states that the time limit for returns under section 38(2) for October 2019-March 2020 will be notified later. The notification is deemed effective from 9th October 2019.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
