Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. - 27/2020 - Central GST (CGST)
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GSTR-1 filing timeline updated: specified small taxpayers to furnish quarterly returns by revised July and October deadlines. Prescribes a special quarterly filing schedule for registered persons below a specified aggregate turnover threshold to furnish details of outward supplies in FORM GSTR-1, setting revised time limits for the quarters April-June and July-September and stating that the time limit for furnishing returns under sub section (2) of section 38 for April to September will be notified subsequently in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
GSTR-1 filing timeline updated: specified small taxpayers to furnish quarterly returns by revised July and October deadlines.
Prescribes a special quarterly filing schedule for registered persons below a specified aggregate turnover threshold to furnish details of outward supplies in FORM GSTR-1, setting revised time limits for the quarters April-June and July-September and stating that the time limit for furnishing returns under sub section (2) of section 38 for April to September will be notified subsequently in the Official Gazette.
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