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. - 19/2019 - No. FD 47 CSL 2017 - Karnataka SGST
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GSTR-1 filing deadlines for small registered persons prescribed; quarterly returns must be filed by specified due dates. Designates registered persons below the aggregate turnover threshold to follow a special procedure and to furnish details of outward supplies in FORM GSTR-1 under the Karnataka GST Rules. Requires filings for October-December, 2019 by 31 January, 2020 and for January-March, 2020 by 30 April, 2020, and provides that the specific time limit for furnishing details or returns 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.
GSTR-1 filing deadlines for small registered persons prescribed; quarterly returns must be filed by specified due dates.
Designates registered persons below the aggregate turnover threshold to follow a special procedure and to furnish details of outward supplies in FORM GSTR-1 under the Karnataka GST Rules. Requires filings for October-December, 2019 by 31 January, 2020 and for January-March, 2020 by 30 April, 2020, and provides that the specific time limit for furnishing details or returns for October, 2019 to March, 2020 will be notified later in the Official Gazette.
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