Notification 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 under the Uttar Pradesh GST Act, 2017 - KA.NI-2-1556/XI-9(47)/17 - Uttar Pradesh SGST
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Quarterly GSTR-1 filing due dates prescribed for registered persons with turnover up to 1.5 crore rupees. Registered persons having aggregate turnover of up to 1.5 crore rupees are placed under a special procedure for furnishing outward supply details in FORM GSTR-1 on a quarterly basis. The prescribed due dates are 31 January, 2020 for October to December, 2019 and 30 April, 2020 for January to March, 2020. The due date for furnishing details or return under section 38(2) for October, 2019 to March, 2020 is to be notified separately.
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 due dates prescribed for registered persons with turnover up to 1.5 crore rupees.
Registered persons having aggregate turnover of up to 1.5 crore rupees are placed under a special procedure for furnishing outward supply details in FORM GSTR-1 on a quarterly basis. The prescribed due dates are 31 January, 2020 for October to December, 2019 and 30 April, 2020 for January to March, 2020. The due date for furnishing details or return under section 38(2) for October, 2019 to March, 2020 is to be notified separately.
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