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        Case ID :
        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 - 74/2020 - Himachal Pradesh SGST

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        Due date for furnishing Form GSTR-1 updated for eligible small taxpayers, imposing a revised quarterly reporting schedule. Prescribes timelines for furnishing FORM GSTR-1 by registered persons with aggregate turnover up to the notified threshold, requiring them to report details of outward supplies effected during specified quarters by the extended dates set out in the notification, under the State GST Rules.
                          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.

                                Due date for furnishing Form GSTR-1 updated for eligible small taxpayers, imposing a revised quarterly reporting schedule.

                                Prescribes timelines for furnishing FORM GSTR-1 by registered persons with aggregate turnover up to the notified threshold, requiring them to report details of outward supplies effected during specified quarters by the extended dates set out in the notification, under the State GST Rules.


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