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 - 864-F.T. - West Bengal SGST
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GSTR 1 filing deadline adjusted for small registered persons to quarterly submissions with specified future due dates. Notification requires registered persons with aggregate turnover up to 1.5 crore rupees to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis; the October-December 2020 quarter must be filed by the prescribed January 2021 date and the January-March 2021 quarter by the prescribed April 2021 date. Time limits for furnishing returns or details for October 2020 to March 2021 under the return provision will be notified later. The notification is effective from 15th 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 filing deadline adjusted for small registered persons to quarterly submissions with specified future due dates.
Notification requires registered persons with aggregate turnover up to 1.5 crore rupees to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis; the October-December 2020 quarter must be filed by the prescribed January 2021 date and the January-March 2021 quarter by the prescribed April 2021 date. Time limits for furnishing returns or details for October 2020 to March 2021 under the return provision will be notified later. The notification is effective from 15th October 2020.
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