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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. - FTX.56/2017/Pt-II/556 - Assam SGST
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GSTR-1 filing deadlines for small taxpayers set with quarter-specific due dates and retrospective commencement notification. Prescribes quarter-specific due dates for furnishing FORM GSTR-1 by registered persons meeting the specified aggregate turnover threshold, requiring them to follow a special quarterly procedure to furnish outward supply details; April-June quarter details to be furnished by end of July and July-September quarter details by end of October, with the time limit for related monthly return provisions to be notified subsequently and the notification treated as having retrospective effect.
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 deadlines for small taxpayers set with quarter-specific due dates and retrospective commencement notification.
Prescribes quarter-specific due dates for furnishing FORM GSTR-1 by registered persons meeting the specified aggregate turnover threshold, requiring them to follow a special quarterly procedure to furnish outward supply details; April-June quarter details to be furnished by end of July and July-September quarter details by end of October, with the time limit for related monthly return provisions to be notified subsequently and the notification treated as having retrospective effect.
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