Under section 148 to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year under the UPGST Act, 2017 - 439/XI-2-9(47)/17-U.P. Act -1-2017-Order-(113)-2020 - Uttar Pradesh SGST
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GST return filing due dates revised for small taxpayers furnishing FORM GSTR-1 on a quarterly basis. Registered persons with aggregate turnover up to 1.5 crore rupees are placed in a special class for furnishing outward supply details in FORM GSTR-1. For the quarter April, 2020 to June, 2020, the due date is 31 July 2020, and for July, 2020 to September, 2020, the due date is 31 October 2020. The time limit for furnishing details or return under section 38(2) for April, 2020 to September, 2020 is to be notified separately.
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.
GST return filing due dates revised for small taxpayers furnishing FORM GSTR-1 on a quarterly basis.
Registered persons with aggregate turnover up to 1.5 crore rupees are placed in a special class for furnishing outward supply details in FORM GSTR-1. For the quarter April, 2020 to June, 2020, the due date is 31 July 2020, and for July, 2020 to September, 2020, the due date is 31 October 2020. The time limit for furnishing details or return under section 38(2) for April, 2020 to September, 2020 is to be notified separately.
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