Quarterly GSTR-1 filing procedure for small registered persons requires filing outward supply details by specified quarterly deadlines. Registered persons with aggregate turnover up to 1.5 crore rupees must furnish details of outward supply in FORM GSTR-1 under the Tamil Nadu GST Rules for specified quarters. The notification sets deadlines for October-December 2019 and January-March 2020 quarters as 31 January 2020 and 30 April 2020 respectively, and indicates that time limits for monthly returns for October 2019-March 2020 will be notified later in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Quarterly GSTR-1 filing procedure for small registered persons requires filing outward supply details by specified quarterly deadlines.
Registered persons with aggregate turnover up to 1.5 crore rupees must furnish details of outward supply in FORM GSTR-1 under the Tamil Nadu GST Rules for specified quarters. The notification sets deadlines for October-December 2019 and January-March 2020 quarters as 31 January 2020 and 30 April 2020 respectively, and indicates that time limits for monthly returns for October 2019-March 2020 will be notified later in the Official Gazette.
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