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        GST - States

        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 - (39/2020) - FD 03 CSL 2020 - Karnataka SGST

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        GSTR-1 filing deadline for small taxpayers set with quarterly due dates and subsequent return timelines to follow. Notification requires registered persons below the prescribed small taxpayer turnover threshold to furnish outward supply details in FORM GSTR-1 for October-December and January-March quarters by the specified quarterly due dates; time limits for furnishing related details or returns for October through March 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.

                                GSTR-1 filing deadline for small taxpayers set with quarterly due dates and subsequent return timelines to follow.

                                Notification requires registered persons below the prescribed small taxpayer turnover threshold to furnish outward supply details in FORM GSTR-1 for October-December and January-March quarters by the specified quarterly due dates; time limits for furnishing related details or returns for October through March will be notified subsequently in the Official Gazette.


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