Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year - 74/2020 - Central GST (CGST)
📋
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
Quarterly GSTR 1 due dates set for small taxpayers, requiring special quarterly furnishing of outward supply details for specified quarters. Registered persons with aggregate turnover up to 1.5 crore rupees in the preceding or current financial year must follow a special procedure to furnish outward supply details in FORM GSTR 1 for October-December 2020 and January-March 2021; the prescribed final submission dates for those quarterly GSTR 1 filings are 13 January 2021 and 13 April 2021, and the time limit for furnishing related monthly details or returns for October 2020-March 2021 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.
Quarterly GSTR 1 due dates set for small taxpayers, requiring special quarterly furnishing of outward supply details for specified quarters.
Registered persons with aggregate turnover up to 1.5 crore rupees in the preceding or current financial year must follow a special procedure to furnish outward supply details in FORM GSTR 1 for October-December 2020 and January-March 2021; the prescribed final submission dates for those quarterly GSTR 1 filings are 13 January 2021 and 13 April 2021, and the time limit for furnishing related monthly details or returns for October 2020-March 2021 will be notified later.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.