Due date for GSTR-1 extended to the month following deadline for registered persons with higher turnover. For registered persons whose aggregate turnover exceeds the statutory threshold in the preceding or current financial year, the due date to furnish details of outward supplies in FORM GSTR-1 for each month from April 2020 to September 2020 is extended to the eleventh day of the month following the relevant month; the deadline for related return filings 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.
Due date for GSTR-1 extended to the month following deadline for registered persons with higher turnover.
For registered persons whose aggregate turnover exceeds the statutory threshold in the preceding or current financial year, the due date to furnish details of outward supplies in FORM GSTR-1 for each month from April 2020 to September 2020 is extended to the eleventh day of the month following the relevant month; the deadline for related return filings will be notified subsequently in the Official Gazette.
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