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        Case ID :
        GST - States

        Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020. - 4/2020—State Tax - Maharashtra SGST

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        Extension of Filing Deadline for GSTR-1 allows late returns under one-time amnesty until the revised date. Amendment substitutes the specified date in the third proviso of the principal GST notification, extending the deadline and allowing eligible taxpayers to file outstanding Form GSTR-1 returns for the earlier filing period within the newly prescribed timeframe under the one-time amnesty scheme.
                          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.

                                Extension of Filing Deadline for GSTR-1 allows late returns under one-time amnesty until the revised date.

                                Amendment substitutes the specified date in the third proviso of the principal GST notification, extending the deadline and allowing eligible taxpayers to file outstanding Form GSTR-1 returns for the earlier filing period within the newly prescribed timeframe under the one-time amnesty scheme.


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