Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020 - 45/2019-State Tax - Sikkim SGST
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GSTR-1 filing deadlines set for small registered persons for specified quarters; monthly return timelines to be notified later. Notifies that registered persons with aggregate turnover up to the prescribed threshold shall follow a special procedure to furnish outward supply details in FORM GSTR-1: for October-December 2019 by 31 January 2020 and for January-March 2020 by 30 April 2020. It further states that the time limit for furnishing monthly details or returns for October 2019-March 2020 will be notified subsequently in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
GSTR-1 filing deadlines set for small registered persons for specified quarters; monthly return timelines to be notified later.
Notifies that registered persons with aggregate turnover up to the prescribed threshold shall follow a special procedure to furnish outward supply details in FORM GSTR-1: for October-December 2019 by 31 January 2020 and for January-March 2020 by 30 April 2020. It further states that the time limit for furnishing monthly details or returns for October 2019-March 2020 will be notified subsequently in the Official Gazette.
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