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        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 - 74/2020 - State Tax - Chhattisgarh SGST

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        Quarterly GSTR-1 filing deadlines for small taxpayers announced, with specified staggered due dates and subsequent monthly timelines. Registered persons with aggregate turnover up to 1.5 crore rupees must furnish outward supply details in FORM GSTR 1 on a quarterly special procedure: October-December 2020 by 13 January 2021 and January-March 2021 by 13 April 2021. The time limit under section 38(2) for monthly returns for October 2020-March 2021 will be notified later. The notification is deemed effective from 15 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.

                                Quarterly GSTR-1 filing deadlines for small taxpayers announced, with specified staggered due dates and subsequent monthly timelines.

                                Registered persons with aggregate turnover up to 1.5 crore rupees must furnish outward supply details in FORM GSTR 1 on a quarterly special procedure: October-December 2020 by 13 January 2021 and January-March 2021 by 13 April 2021. The time limit under section 38(2) for monthly returns for October 2020-March 2021 will be notified later. The notification is deemed effective from 15 October 2020.


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