Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021 - 10/2020–C.T./GST - West Bengal SGST
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GSTR-1 due date extension for specified high-turnover taxpayers: monthly filings now due on the succeeding month's eleventh day. Extends the filing deadline for FORM GSTR-1 for registered persons above the aggregate turnover threshold, for each month from October 2020 to March 2021, to the eleventh day of the month succeeding the relevant month; time limits for the companion outward supplies return will be notified later; the extension is effective from 15 October 2020.
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 due date extension for specified high-turnover taxpayers: monthly filings now due on the succeeding month's eleventh day.
Extends the filing deadline for FORM GSTR-1 for registered persons above the aggregate turnover threshold, for each month from October 2020 to March 2021, to the eleventh day of the month succeeding the relevant month; time limits for the companion outward supplies return will be notified later; the extension is effective from 15 October 2020.
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