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        Case ID :
        GST - States

        Prescribe the due date for furnishing Form GSTR-1 for the quarters April, 2020 To June, 2020 and July, 2020 to September, 2020 - F.12(46)FD/Tax/2017-Pt.V-158 - Rajasthan SGST

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        Form GSTR-1 filing extension for small registered persons: quarterly outward supply details allowed with deferred due dates. Registered persons with aggregate turnover up to 1.5 crore rupees must furnish outward supply details in Form GSTR-1 on a quarterly basis under a special procedure; details for April-June 2020 are due by 31st July 2020 and for July-September 2020 by 31st October 2020, while time limits for furnishing details or returns for April-September 2020 months will be notified later.
                          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.

                                Form GSTR-1 filing extension for small registered persons: quarterly outward supply details allowed with deferred due dates.

                                Registered persons with aggregate turnover up to 1.5 crore rupees must furnish outward supply details in Form GSTR-1 on a quarterly basis under a special procedure; details for April-June 2020 are due by 31st July 2020 and for July-September 2020 by 31st October 2020, while time limits for furnishing details or returns for April-September 2020 months will be notified later.


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