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 - 3240/CTD/GST/2019/7 - Puducherry SGST
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Due date extension for GSTR-1 returns for high-turnover taxpayers: monthly filings permitted until the eleventh day following each month. Extension of the due date for furnishing details of outward supplies in Form GSTR-1 is prescribed for registered persons with aggregate turnover above the threshold, allowing submission for each month from October 2019 to March 2020 up to the eleventh day of the succeeding month. The related time-limit for the corresponding return under the separate reporting provision 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.
Due date extension for GSTR-1 returns for high-turnover taxpayers: monthly filings permitted until the eleventh day following each month.
Extension of the due date for furnishing details of outward supplies in Form GSTR-1 is prescribed for registered persons with aggregate turnover above the threshold, allowing submission for each month from October 2019 to March 2020 up to the eleventh day of the succeeding month. The related time-limit for the corresponding return under the separate reporting provision will be notified later in the Official Gazette.
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