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        GST - States

        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 up to 1.5 crore rupees in the preceding financial year or the current financial year - G.O.MS.No. 5 - Andhra Pradesh SGST

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        GSTR-1 quarterly filing deadline set for small taxpayers, specifying last dates for two quarters and follow-up notification. Notifies a special quarterly filing procedure for registered persons below the small taxpayer turnover threshold to furnish outward supply details in FORM GSTR-1 for October-December 2020 and January-March 2021, prescribing specific last dates for submission for those quarters, and stating that monthly filing time limits 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.

                                GSTR-1 quarterly filing deadline set for small taxpayers, specifying last dates for two quarters and follow-up notification.

                                Notifies a special quarterly filing procedure for registered persons below the small taxpayer turnover threshold to furnish outward supply details in FORM GSTR-1 for October-December 2020 and January-March 2021, prescribing specific last dates for submission for those quarters, and stating that monthly filing time limits for October 2020-March 2021 will be notified subsequently.


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