Prescribing 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 Upto 1.5 Crore Rupees in the Preceding Financial Year or the Current Financial Year - G.O.Ms.No.371 - Andhra Pradesh SGST
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Due dates for GSTR-1 established for small taxpayers, requiring quarterly furnishing of outward supply details by specified deadlines. Notification under section 148 designates registered persons with an aggregate turnover of up to 1.5 crore rupees as a class required to furnish outward supply details in Form GSTR-1. It prescribes that supplies for October-December 2020 be furnished by 13 January 2021 and supplies for January-March 2021 by 13 April 2021, and states that time limits under section 38(2) for October 2020-March 2021 will be notified subsequently.
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 dates for GSTR-1 established for small taxpayers, requiring quarterly furnishing of outward supply details by specified deadlines.
Notification under section 148 designates registered persons with an aggregate turnover of up to 1.5 crore rupees as a class required to furnish outward supply details in Form GSTR-1. It prescribes that supplies for October-December 2020 be furnished by 13 January 2021 and supplies for January-March 2021 by 13 April 2021, and states that time limits under section 38(2) for October 2020-March 2021 will be notified subsequently.
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