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        Case ID :
        GST - States

        Notification 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. - 10674 - FIN-CT1 -TAX- 0002 /2020 - Orissa SGST

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        Special due dates for GSTR-1 filings for eligible small taxpayers set, with deferred quarterly submission deadlines announced. Registered persons with aggregate turnover up to 1.5 crore rupees must furnish details of outward supplies in FORM GSTR-1 under Odisha GST Rules for the quarters April-June 2020 and July-September 2020 according to extended time limits specified in the Notification; the time limit for furnishing details or returns for April-September 2020 will be notified subsequently in the Official Gazette.
                          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.

                                Special due dates for GSTR-1 filings for eligible small taxpayers set, with deferred quarterly submission deadlines announced.

                                Registered persons with aggregate turnover up to 1.5 crore rupees must furnish details of outward supplies in FORM GSTR-1 under Odisha GST Rules for the quarters April-June 2020 and July-September 2020 according to extended time limits specified in the Notification; the time limit for furnishing details or returns for April-September 2020 will be notified subsequently in the Official Gazette.


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