Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September, 2019 - 27 of 2019-State Tax - Mizoram SGST
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Quarterly GSTR-1 filing deadline extended for small taxpayers to a specified end-of-quarter submission date. Registered persons with aggregate turnover up to the notified threshold shall furnish details of outward supplies in FORM GSTR-1 for the quarter July-September, 2019 by 31st October, 2019. The time limits for furnishing the details or return under the relevant provisions for July to September, 2019 will be notified subsequently in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Quarterly GSTR-1 filing deadline extended for small taxpayers to a specified end-of-quarter submission date.
Registered persons with aggregate turnover up to the notified threshold shall furnish details of outward supplies in FORM GSTR-1 for the quarter July-September, 2019 by 31st October, 2019. The time limits for furnishing the details or return under the relevant provisions for July to September, 2019 will be notified subsequently in the Official Gazette.
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