Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores - 18/2018 – State Tax - Sikkim SGST
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Extension of GSTR-1 filing deadlines for large taxpayers allows staggered monthly submission for specified months; subsequent return extensions to follow. The notification extends the due dates for furnishing FORM GSTR-1 for registered persons with aggregate turnover exceeding one point five crore rupees in the preceding or current financial year, specifying revised last dates for April, May and June two thousand eighteen as set out in the Table. It further states that extensions for furnishing details or returns under subsection (2) of section 38 and subsection (1) of section 39 for April to June two thousand eighteen 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.
Extension of GSTR-1 filing deadlines for large taxpayers allows staggered monthly submission for specified months; subsequent return extensions to follow.
The notification extends the due dates for furnishing FORM GSTR-1 for registered persons with aggregate turnover exceeding one point five crore rupees in the preceding or current financial year, specifying revised last dates for April, May and June two thousand eighteen as set out in the Table. It further states that extensions for furnishing details or returns under subsection (2) of section 38 and subsection (1) of section 39 for April to June two thousand eighteen will be notified subsequently.
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