EXTENSION OF DUE DATE FOR QUARTERLY FURNISHING OF FORM GSTR-1 FOR TAX PAYERS WITH AGGREGATE TURNOVER UP TO 1.5 CRORES UNDER THE TELANGANA GOODS AND SERVICES TAX ACT, 2017 - G.O.Ms.No.91 - Telangana SGST
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Quarterly GSTR-1 filing extension for small taxpayers: July-September quarter filing deadline extended to a later specified date. Extension of the due date for quarterly furnishing of FORM GSTR-1 is notified under Section 148 for registered persons with aggregate turnover up to the small taxpayer threshold; details of outward supplies for the July-September, 2019 quarter are to be furnished by 31st October, 2019, and the time limits for returns under sub section (2) of Section 38 and sub section (1) of Section 39 for July-September, 2019 will be notified later.
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.
Quarterly GSTR-1 filing extension for small taxpayers: July-September quarter filing deadline extended to a later specified date.
Extension of the due date for quarterly furnishing of FORM GSTR-1 is notified under Section 148 for registered persons with aggregate turnover up to the small taxpayer threshold; details of outward supplies for the July-September, 2019 quarter are to be furnished by 31st October, 2019, and the time limits for returns under sub section (2) of Section 38 and sub section (1) of Section 39 for July-September, 2019 will be notified later.
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