Seeks to 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 - S.O. 61/P.A.5/2017/S.148/2020 - Punjab SGST
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GSTR-1 filing deadlines set for small taxpayers requiring quarterly outward-supply returns under special procedure with specified due dates. Designates registered persons with aggregate turnover up to 1.5 crore rupees as subject to a special procedure to furnish details of outward supplies in FORM GSTR-1 under the CGST Rules, and fixes time limits for filing GSTR-1 for the quarters October-December 2020 and January-March 2021, with further monthly filing timelines to be notified; notification 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 filing deadlines set for small taxpayers requiring quarterly outward-supply returns under special procedure with specified due dates.
Designates registered persons with aggregate turnover up to 1.5 crore rupees as subject to a special procedure to furnish details of outward supplies in FORM GSTR-1 under the CGST Rules, and fixes time limits for filing GSTR-1 for the quarters October-December 2020 and January-March 2021, with further monthly filing timelines to be notified; notification effective from 15 October 2020.
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