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 - 1283 /XI-2-20-9(47)/17-U.P. Act-1-2017-Order-(158)-2020 - Uttar Pradesh SGST
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GST return filing due dates prescribed for small taxpayers furnishing FORM GSTR-1 on quarterly basis. Registered persons having aggregate turnover of up to 1.5 crore rupees are required to follow a special procedure for furnishing outward supply details in FORM GSTR-1. The due dates are 13 January 2021 for the quarter October 2020 to December 2020 and 13 April 2021 for the quarter January 2021 to March 2021. The time limit for furnishing the details or return under sub-section (2) of section 38 for the months October 2020 to March 2021 is to be notified separately.
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.
GST return filing due dates prescribed for small taxpayers furnishing FORM GSTR-1 on quarterly basis.
Registered persons having aggregate turnover of up to 1.5 crore rupees are required to follow a special procedure for furnishing outward supply details in FORM GSTR-1. The due dates are 13 January 2021 for the quarter October 2020 to December 2020 and 13 April 2021 for the quarter January 2021 to March 2021. The time limit for furnishing the details or return under sub-section (2) of section 38 for the months October 2020 to March 2021 is to be notified separately.
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