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 - Delhi SGST
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Due date extension for GSTR-1 filings: monthly outward-supply returns now due on the eleventh day following each month. Extends the time limit for furnishing Form GSTR-1 by registered persons above the specified aggregate turnover threshold for each month from April 2020 to September 2020 until the eleventh day of the month succeeding such month, and states that the time limit for furnishing the related return obligations for those months will be notified later; the notification is effective from 23 March 2020.
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 GSTR-1 filings: monthly outward-supply returns now due on the eleventh day following each month.
Extends the time limit for furnishing Form GSTR-1 by registered persons above the specified aggregate turnover threshold for each month from April 2020 to September 2020 until the eleventh day of the month succeeding such month, and states that the time limit for furnishing the related return obligations for those months will be notified later; the notification is effective from 23 March 2020.
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