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. - 38/2020-GST - Assam SGST
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Due date extension for GSTR-1 filings by high-turnover registered persons for specified months, shifting submissions to the succeeding month. Extension of the time limit for furnishing FORM GSTR-1 is prescribed for registered persons above the aggregate turnover threshold; for each month from October 2020 to March 2021 such taxpayers may furnish outward supply details in FORM GSTR-1 by the eleventh day of the month succeeding the relevant month, while the deadline for filing related returns will be notified subsequently; the notification is effective from 16 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.
Due date extension for GSTR-1 filings by high-turnover registered persons for specified months, shifting submissions to the succeeding month.
Extension of the time limit for furnishing FORM GSTR-1 is prescribed for registered persons above the aggregate turnover threshold; for each month from October 2020 to March 2021 such taxpayers may furnish outward supply details in FORM GSTR-1 by the eleventh day of the month succeeding the relevant month, while the deadline for filing related returns will be notified subsequently; the notification is effective from 16 October 2020.
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