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        Case ID :
        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 - 56/2020 State Tax - Arunachal Pradesh SGST

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        Special filing procedure for small taxpayers requires quarterly FORM GSTR-1 submission by notified due dates under state GST. Prescribes due dates for furnishing FORM GSTR-1 by registered persons with aggregate turnover up to 1.5 crores who shall follow a special procedure under the Arunachal Pradesh GST Act. For outward supplies in October-December, 2020 the filing deadline for FORM GSTR-1 is 13th January, 2021, and for January-March, 2021 the deadline is 13th April, 2021; time limits for monthly returns for October 2020 to March 2021 will be notified later.
                          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.

                                Special filing procedure for small taxpayers requires quarterly FORM GSTR-1 submission by notified due dates under state GST.

                                Prescribes due dates for furnishing FORM GSTR-1 by registered persons with aggregate turnover up to 1.5 crores who shall follow a special procedure under the Arunachal Pradesh GST Act. For outward supplies in October-December, 2020 the filing deadline for FORM GSTR-1 is 13th January, 2021, and for January-March, 2021 the deadline is 13th April, 2021; time limits for monthly returns for October 2020 to March 2021 will be notified later.


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