Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 20 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 - F.1-11(19)-TAX/GST/2020 - Tripura SGST
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GSTR-1 filing deadline set for eligible small taxpayers: quarterly outward-supply returns must be furnished by fixed dates. Prescribes due dates for furnishing FORM GSTR-1 by registered persons with aggregate turnover within the notified threshold, requiring quarterly submission of outward-supply details for October-December 2020 and January-March 2021 by the specified dates in the Table; further states that the time limit for furnishing details or return under subsection (2) of section 38 for October 2020 to March 2021 will be notified later 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 deadline set for eligible small taxpayers: quarterly outward-supply returns must be furnished by fixed dates.
Prescribes due dates for furnishing FORM GSTR-1 by registered persons with aggregate turnover within the notified threshold, requiring quarterly submission of outward-supply details for October-December 2020 and January-March 2021 by the specified dates in the Table; further states that the time limit for furnishing details or return under subsection (2) of section 38 for October 2020 to March 2021 will be notified later in the Official Gazette.
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