Extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 registered persons having aggregate turnover of more than 1.5 crore rupees. - 46/2019-State Tax - Himachal Pradesh SGST
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GSTR-1 filing deadline extended for registrants above turnover threshold; monthly supplies due by the eleventh day following each month. Extends the deadline for furnishing details of outward supplies in FORM GSTR-1 by registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each month from October 2019 to March 2020, until the eleventh day of the month succeeding such month; the extension is issued by the Commissioner under the second proviso to sub section (1) of section 37 read with section 168 of the Himachal Pradesh GST Act, 2017. The time limit under sub section (2) of section 38 for those months will be notified later.
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Provisions expressly mentioned in the judgment/order text.
GSTR-1 filing deadline extended for registrants above turnover threshold; monthly supplies due by the eleventh day following each month.
Extends the deadline for furnishing details of outward supplies in FORM GSTR-1 by registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each month from October 2019 to March 2020, until the eleventh day of the month succeeding such month; the extension is issued by the Commissioner under the second proviso to sub section (1) of section 37 read with section 168 of the Himachal Pradesh GST Act, 2017. The time limit under sub section (2) of section 38 for those months will be notified later.
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