Due date extension for GSTR 1: registered taxpayers above the turnover threshold may file monthly outward-supply returns by the eleventh day. For registered persons whose aggregate turnover exceeds the prescribed threshold in the preceding or current financial year, the due date for furnishing outward-supply details in FORM GSTR-1 for each month from April to September 2020 is extended to the eleventh day of the month succeeding the taxable month; the power to extend is exercised under the relevant provisions of the Nagaland Goods and Services Tax Act and the deadline for furnishing the related return will be notified subsequently.
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.
Due date extension for GSTR 1: registered taxpayers above the turnover threshold may file monthly outward-supply returns by the eleventh day.
For registered persons whose aggregate turnover exceeds the prescribed threshold in the preceding or current financial year, the due date for furnishing outward-supply details in FORM GSTR-1 for each month from April to September 2020 is extended to the eleventh day of the month succeeding the taxable month; the power to extend is exercised under the relevant provisions of the Nagaland Goods and Services Tax Act and the deadline for furnishing the related return will be notified subsequently.
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