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 - Chhattisgarh SGST
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Turnover-limited registered persons must follow special quarterly FORM GSTR-1 filing deadlines for outward supply reporting. Prescribes a special quarterly filing procedure for registered persons in Chhattisgarh whose aggregate turnover does not exceed the notified threshold, requiring them to furnish details of outward supplies in FORM GSTR-1 for specified quarters within the extended timeframes listed in the table; the notification also states that time limits for furnishing monthly details or returns for the relevant months will be notified subsequently in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Turnover-limited registered persons must follow special quarterly FORM GSTR-1 filing deadlines for outward supply reporting.
Prescribes a special quarterly filing procedure for registered persons in Chhattisgarh whose aggregate turnover does not exceed the notified threshold, requiring them to furnish details of outward supplies in FORM GSTR-1 for specified quarters within the extended timeframes listed in the table; the notification also states that time limits for furnishing monthly details or returns for the relevant months will be notified subsequently in the Official Gazette.
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