Seeks 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. - 27/2020-State Tax - Himachal Pradesh SGST
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Due date for GSTR-1 filing for eligible small taxpayers set with quarterly submission deadlines and deferred monthly time limits. Notification prescribes that registered persons below the notified aggregate turnover threshold shall furnish outward supply details in FORM GSTR-1 on a quarterly basis for specified quarters, invoking section 148 of the Himachal Pradesh GST Act. It fixes cutoff dates for furnishing FORM GSTR-1 for the April-June and July-September 2020 quarters and states that the time limit under section 38(2) for April-September 2020 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.
Due date for GSTR-1 filing for eligible small taxpayers set with quarterly submission deadlines and deferred monthly time limits.
Notification prescribes that registered persons below the notified aggregate turnover threshold shall furnish outward supply details in FORM GSTR-1 on a quarterly basis for specified quarters, invoking section 148 of the Himachal Pradesh GST Act. It fixes cutoff dates for furnishing FORM GSTR-1 for the April-June and July-September 2020 quarters and states that the time limit under section 38(2) for April-September 2020 will be notified subsequently.
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