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 - Delhi SGST
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GSTR-1 quarterly filing for small taxpayers set with specified due dates for two successive quarters. Notification under section 148 prescribes that registered persons with aggregate turnover up to 1.5 crore rupees shall follow a special procedure to furnish outward supply details in FORM GSTR-1 quarterly: for October-December 2020 and January-March 2021 by the respective dates specified in the notification. Time limits for furnishing details or return under section 38(2) for October 2020-March 2021 will be notified later. The notification is 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.
GSTR-1 quarterly filing for small taxpayers set with specified due dates for two successive quarters.
Notification under section 148 prescribes that registered persons with aggregate turnover up to 1.5 crore rupees shall follow a special procedure to furnish outward supply details in FORM GSTR-1 quarterly: for October-December 2020 and January-March 2021 by the respective dates specified in the notification. Time limits for furnishing details or return under section 38(2) for October 2020-March 2021 will be notified later. The notification is effective from 15 October 2020.
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