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        GST - States

        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 - ERTS(T)2/2020/145 - Meghalaya SGST

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        GSTR-1 filing deadline extended for eligible small taxpayers to specified quarterly dates, easing return furnishing requirements. Notifies that registered persons with aggregate turnover up to 1.5 crore rupees shall furnish outward supply details in FORM GSTR-1 quarterly: April-June, 2020 by 31st July, 2020 and July-September, 2020 by 31st October, 2020, with other monthly return time limits under Section 38(2) to be notified later.
                          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.

                                GSTR-1 filing deadline extended for eligible small taxpayers to specified quarterly dates, easing return furnishing requirements.

                                Notifies that registered persons with aggregate turnover up to 1.5 crore rupees shall furnish outward supply details in FORM GSTR-1 quarterly: April-June, 2020 by 31st July, 2020 and July-September, 2020 by 31st October, 2020, with other monthly return time limits under Section 38(2) to be notified later.


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