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 - G.O. Ms. No. 60 - Puducherry SGST
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Due date for furnishing Form GSTR-1 set for eligible small taxpayers, with specified quarterly deadlines and Gazette follow-up. Prescribes a special quarterly filing schedule in FORM GSTR-1 for registered persons below the notified aggregate turnover threshold, requiring filing for the October-December quarter by 13 January and for the January-March quarter by 13 April, with a further Gazette notification to follow for related monthly return time limits.
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.
Due date for furnishing Form GSTR-1 set for eligible small taxpayers, with specified quarterly deadlines and Gazette follow-up.
Prescribes a special quarterly filing schedule in FORM GSTR-1 for registered persons below the notified aggregate turnover threshold, requiring filing for the October-December quarter by 13 January and for the January-March quarter by 13 April, with a further Gazette notification to follow for related monthly return time limits.
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