Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to ₹ 1.5 crores. - 43/2018-State Tax - Mizoram SGST
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Extension of GSTR-1 filing deadlines for small taxpayers, with staggered schedules and special electronic filing rules. Extends and prescribes a special procedure for furnishing outward supply details in FORM GSTR-1 by registered persons with aggregate turnover up to 1.5 crore, superseding earlier notifications. A table sets consolidated and staggered deadlines for quarterly filing of GSTR 1 for specified quarters. Provides that certain taxpayers (by territory or newly issued GSTINs under a prior notification) must file electronically through the common portal by specified dates. States that related monthly time limits under the Act will be notified subsequently in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-1 filing deadlines for small taxpayers, with staggered schedules and special electronic filing rules.
Extends and prescribes a special procedure for furnishing outward supply details in FORM GSTR-1 by registered persons with aggregate turnover up to 1.5 crore, superseding earlier notifications. A table sets consolidated and staggered deadlines for quarterly filing of GSTR 1 for specified quarters. Provides that certain taxpayers (by territory or newly issued GSTINs under a prior notification) must file electronically through the common portal by specified dates. States that related monthly time limits under the Act will be notified subsequently in the Official Gazette.
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