Quarterly GSTR-1 filing for small taxpayers given extended deadlines with retroactive commencement and later monthly timelines. Registered persons within the notified turnover threshold must furnish details of outward supplies in FORM GSTR-1 quarterly: for October-December 2019 by 31 January 2020 and for January-March 2020 by 30 April 2020; time limits for monthly returns for October 2019-March 2020 will be notified later, and the notification is effective from 9 October 2019.
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 for small taxpayers given extended deadlines with retroactive commencement and later monthly timelines.
Registered persons within the notified turnover threshold must furnish details of outward supplies in FORM GSTR-1 quarterly: for October-December 2019 by 31 January 2020 and for January-March 2020 by 30 April 2020; time limits for monthly returns for October 2019-March 2020 will be notified later, and the notification is effective from 9 October 2019.
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