GSTR-1 deadlines for small taxpayers set for quarterly filings, with monthly return timeframes to be notified later. Registered persons whose aggregate turnover does not exceed the specified threshold must furnish outward supply details in FORM GSTR-1 under a special quarterly procedure. The notification fixes quarterly filing time limits for April-June 2020 and July-September 2020 as specified in its Table, states that monthly return time limits for April-September 2020 will be notified later, and declares the notification effective from 23 March 2020.
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.
GSTR-1 deadlines for small taxpayers set for quarterly filings, with monthly return timeframes to be notified later.
Registered persons whose aggregate turnover does not exceed the specified threshold must furnish outward supply details in FORM GSTR-1 under a special quarterly procedure. The notification fixes quarterly filing time limits for April-June 2020 and July-September 2020 as specified in its Table, states that monthly return time limits for April-September 2020 will be notified later, and declares the notification effective from 23 March 2020.
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