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Extension of due date for quarterly furnishing of form GSTR-1 for tax payers with aggregate turnover up to 1.5 crores under the Telangana Goods and Services Tax Act, 2017 - G.O. Ms.No.80 - Telangana SGST
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Extension of GSTR 1 filing deadlines for small taxpayers permits delayed quarterly submission under revised schedule. Extension of quarterly GSTR 1 filing for registered persons with aggregate turnover up to 1.5 crore rupees prescribes an altered timetable for furnishing outward supply details in FORM GSTR 1 for quarters from July 2017 to March 2019, includes electronic-filing provisos for specified jurisdictions and recent GSTIN holders, supersedes earlier notifications under section 148 of the Act, and states that time limits for returns under section 38(2) and section 39(1) for the months concerned will be notified subsequently; the order is effective retrospectively.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR 1 filing deadlines for small taxpayers permits delayed quarterly submission under revised schedule.
Extension of quarterly GSTR 1 filing for registered persons with aggregate turnover up to 1.5 crore rupees prescribes an altered timetable for furnishing outward supply details in FORM GSTR 1 for quarters from July 2017 to March 2019, includes electronic-filing provisos for specified jurisdictions and recent GSTIN holders, supersedes earlier notifications under section 148 of the Act, and states that time limits for returns under section 38(2) and section 39(1) for the months concerned will be notified subsequently; the order is effective retrospectively.
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