Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020. - 28/2020-State Tax - Himachal Pradesh SGST
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Due date extension for FORM GSTR-1: monthly filers with higher turnover must file by the eleventh day following each month. Extends the due date for furnishing FORM GSTR-1 by registered persons above the aggregate turnover threshold for each month from April 2020 to September 2020, to the eleventh day of the month succeeding the relevant month; time limits for furnishing details or return under subsection (2) of Section 38 for those months will be notified later 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 extension for FORM GSTR-1: monthly filers with higher turnover must file by the eleventh day following each month.
Extends the due date for furnishing FORM GSTR-1 by registered persons above the aggregate turnover threshold for each month from April 2020 to September 2020, to the eleventh day of the month succeeding the relevant month; time limits for furnishing details or return under subsection (2) of Section 38 for those months will be notified later in the Official Gazette.
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