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        Case ID :
        GST - States

        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 - ERTS (T) 65/2017/Pt. II/143 - Meghalaya SGST

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        GSTR-1 due dates for small taxpayers prescribed; quarterly filing deadlines and special procedure established for eligible registrants. Prescribes that registered persons with aggregate turnover up to 1.5 crore rupees in the preceding or current financial year must furnish details of outward supplies in FORM GSTR-1 under Meghalaya GST Rules for specified quarters; fixes deadlines for October 2020-December 2020 and January 2021-March 2021 quarters, and states that the time limit for furnishing monthly details or returns for October 2020-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 due dates for small taxpayers prescribed; quarterly filing deadlines and special procedure established for eligible registrants.

                                Prescribes that registered persons with aggregate turnover up to 1.5 crore rupees in the preceding or current financial year must furnish details of outward supplies in FORM GSTR-1 under Meghalaya GST Rules for specified quarters; fixes deadlines for October 2020-December 2020 and January 2021-March 2021 quarters, and states that the time limit for furnishing monthly details or returns for October 2020-March 2021 will be notified later in the Official Gazette.


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