Notification 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 - F. 12(46)FD/Tax/2017-III·249 - Rajasthan SGST
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Quarterly GSTR-1 filing deadlines set for small taxpayers, with specified due dates for two consecutive quarters and further timelines to follow. Notification requires registered persons below the prescribed turnover threshold to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis, setting specific due dates for the October-December quarter and the January-March quarter; the separate time limit for furnishing details or returns under the statutory provision governing return timelines will be notified subsequently in the Official Gazette.
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 filing deadlines set for small taxpayers, with specified due dates for two consecutive quarters and further timelines to follow.
Notification requires registered persons below the prescribed turnover threshold to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis, setting specific due dates for the October-December quarter and the January-March quarter; the separate time limit for furnishing details or returns under the statutory provision governing return timelines will be notified subsequently in the Official Gazette.
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