Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year - S.O. 38/P.A.5/2017/S.148/2020 - Punjab SGST
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GSTR-1 filing deadlines for eligible small taxpayers set, specifying quarterly submission windows and later monthly notifications. Notifies a special quarterly filing regime in FORM GSTR-1 for registered persons within the small taxpayer turnover band, specifying filing deadlines for the April-June 2020 and July-September 2020 quarters, provides that monthly return time limits for April-September 2020 will be notified later in the Official Gazette, and declares the notification effective from the stated commencement date under the Punjab GST Act and Rules.
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 filing deadlines for eligible small taxpayers set, specifying quarterly submission windows and later monthly notifications.
Notifies a special quarterly filing regime in FORM GSTR-1 for registered persons within the small taxpayer turnover band, specifying filing deadlines for the April-June 2020 and July-September 2020 quarters, provides that monthly return time limits for April-September 2020 will be notified later in the Official Gazette, and declares the notification effective from the stated commencement date under the Punjab GST Act and Rules.
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