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 - G.O.Ms.No. 132 - Telangana SGST
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Due date for furnishing FORM GSTR-1 established for small taxpayers, setting quarter end filing deadlines and subsequent notifications. Prescribes special quarterly due dates for furnishing FORM GSTR-1 by registered persons below the notified turnover threshold, requiring submission of outward supply details for the October-December quarter by the end of January and for the January-March quarter by the end of April, with subsequent notification of related monthly furnishing time limits in the Official Gazette.
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.
Due date for furnishing FORM GSTR-1 established for small taxpayers, setting quarter end filing deadlines and subsequent notifications.
Prescribes special quarterly due dates for furnishing FORM GSTR-1 by registered persons below the notified turnover threshold, requiring submission of outward supply details for the October-December quarter by the end of January and for the January-March quarter by the end of April, with subsequent notification of related monthly furnishing time limits in the Official Gazette.
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