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 - F3(23)/Fin(Rev-I)/2020-21/DS-IV/48 - Delhi SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Turnover-based GSTR-1 due dates set for small taxpayers, prescribing quarterly filing deadlines and procedural requirements. Prescribes a special quarterly filing procedure under section 148 for registered persons with aggregate turnover below the notified threshold, requiring them to furnish outward-supply details in FORM GSTR-1 for the specified quarters and setting the corresponding due dates; the time limit for furnishing returns under section 38(2) for April-September 2020 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.
Turnover-based GSTR-1 due dates set for small taxpayers, prescribing quarterly filing deadlines and procedural requirements.
Prescribes a special quarterly filing procedure under section 148 for registered persons with aggregate turnover below the notified threshold, requiring them to furnish outward-supply details in FORM GSTR-1 for the specified quarters and setting the corresponding due dates; the time limit for furnishing returns under section 38(2) for April-September 2020 will be notified later.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
