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 State Tax - Maharashtra 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
Quarterly GSTR-1 filing for small taxpayers set due dates for specified quarters and further time limits to be notified. Registered persons with aggregate turnover up to 1.5 crore rupees must follow a special procedure to furnish outward supply details in FORM GSTR-1 on a quarterly basis. The prescribed deadlines are 13th January 2021 for October-December 2020 and 13th April 2021 for January-March 2021. Time limits for furnishing details or returns for the months October 2020 to March 2021 under the relevant provision 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 for small taxpayers set due dates for specified quarters and further time limits to be notified.
Registered persons with aggregate turnover up to 1.5 crore rupees must follow a special procedure to furnish outward supply details in FORM GSTR-1 on a quarterly basis. The prescribed deadlines are 13th January 2021 for October-December 2020 and 13th April 2021 for January-March 2021. Time limits for furnishing details or returns for the months October 2020 to March 2021 under the relevant provision will be notified subsequently in the Official Gazette.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.