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 - 34985-FIN-CT1-TAX-0043/2017/FIN. - S.R.O. No.360/2019 - Orissa SGST
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Turnover-based GSTR-1 due dates: quarterly filers required to submit outward supply details by specified deadlines for two quarters. Registered persons with aggregate turnover up to 1.5 crore rupees must follow a special procedure to furnish outward supply details in FORM GSTR-1 for specified quarters under the Odisha GST Rules, 2017; the notification prescribes quarterly deadlines for October-December 2019 and January-March 2020 and states that the time limit for furnishing monthly details or returns under Section 38(2) for October 2019 to March 2020 will be notified later in the Official Gazette.
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.
Turnover-based GSTR-1 due dates: quarterly filers required to submit outward supply details by specified deadlines for two quarters.
Registered persons with aggregate turnover up to 1.5 crore rupees must follow a special procedure to furnish outward supply details in FORM GSTR-1 for specified quarters under the Odisha GST Rules, 2017; the notification prescribes quarterly deadlines for October-December 2019 and January-March 2020 and states that the time limit for furnishing monthly details or returns under Section 38(2) for October 2019 to March 2020 will be notified later in the Official Gazette.
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