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        Case ID :
        GST - States

        Regarding prescribing the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020 - F.12(46)FD/Tax/2017-Pt-III-74 - Rajasthan SGST

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        Due dates for GSTR-1 submission set for notified quarters for small taxpayers under state GST special procedure. Notification prescribes a special filing procedure for registered persons below the prescribed turnover threshold to furnish outward supply details in FORM GSTR-1 quarterly, with a deadline at the end of the month following the quarter for the October-December quarter and a deadline at the end of the fourth month following the January-March quarter; a separate time limit for furnishing monthly details or returns will 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.

                                Due dates for GSTR-1 submission set for notified quarters for small taxpayers under state GST special procedure.

                                Notification prescribes a special filing procedure for registered persons below the prescribed turnover threshold to furnish outward supply details in FORM GSTR-1 quarterly, with a deadline at the end of the month following the quarter for the October-December quarter and a deadline at the end of the fourth month following the January-March quarter; a separate time limit for furnishing monthly details or returns will be notified later.


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