Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019 - 28 of 2019-State Tax - Mizoram SGST
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Extension of GSTR-1 filing deadline for specified high-turnover taxpayers: returns for July-September moved to the eleventh day following each month. Extends the due date for furnishing FORM GSTR-1 by registered persons above the aggregate turnover threshold to the eleventh day of the month succeeding each month for July-September 2019, under the proviso to sub-section (1) of section 37 read with section 168 of the Mizoram GST Act; timelines for returns under sub-section (2) of section 38 and sub-section (1) of section 39 for the same period 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.
Extension of GSTR-1 filing deadline for specified high-turnover taxpayers: returns for July-September moved to the eleventh day following each month.
Extends the due date for furnishing FORM GSTR-1 by registered persons above the aggregate turnover threshold to the eleventh day of the month succeeding each month for July-September 2019, under the proviso to sub-section (1) of section 37 read with section 168 of the Mizoram GST Act; timelines for returns under sub-section (2) of section 38 and sub-section (1) of section 39 for the same period will be notified later in the Official Gazette.
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