Prescribe the due date for furnishing Form GSTR-1 for the quarters April, 2020 To June, 2020 and July, 2020 to September, 2020 - G.O. Ms. No. 15 - Puducherry SGST
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Quarterly GSTR-1 filing deadline extended for small taxpayers with prescribed due dates for the specified quarters. Notification prescribes a special quarterly furnishing procedure in FORM GSTR-1 for registered persons with aggregate turnover up to 1.5 crore rupees, and fixes due dates of 31st July, 2020 for April-June 2020 and 31st October, 2020 for July-September 2020; the time limit for furnishing monthly return details for April-September 2020 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.
Quarterly GSTR-1 filing deadline extended for small taxpayers with prescribed due dates for the specified quarters.
Notification prescribes a special quarterly furnishing procedure in FORM GSTR-1 for registered persons with aggregate turnover up to 1.5 crore rupees, and fixes due dates of 31st July, 2020 for April-June 2020 and 31st October, 2020 for July-September 2020; the time limit for furnishing monthly return details for April-September 2020 will be notified later.
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