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        GST - States

        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 - 38/1/2017-Fin(R&C)(178) - Goa SGST

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        GSTR-1 filing deadlines for small taxpayers set for quarterly submissions; due dates announced for relevant quarters. Registered persons with aggregate turnover up to 1.5 crore rupees in the preceding or current financial year shall furnish details of outward supplies in FORM GSTR-1 on a quarterly basis: October-December 2020 by 13 January 2021, and January-March 2021 by 13 April 2021; the time limit for furnishing details or return for October 2020-March 2021 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 deadlines for small taxpayers set for quarterly submissions; due dates announced for relevant quarters.

                                Registered persons with aggregate turnover up to 1.5 crore rupees in the preceding or current financial year shall furnish details of outward supplies in FORM GSTR-1 on a quarterly basis: October-December 2020 by 13 January 2021, and January-March 2021 by 13 April 2021; the time limit for furnishing details or return for October 2020-March 2021 will be notified subsequently in the Official Gazette.


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