Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover upto ₹ 1.5 crores - S.O. 103/P.A.5/2017/S.148/2021 - Punjab SGST
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Extension of GSTR-1 filing deadline for small turnover taxpayers, with a special procedure and retrospective effective date. Registered persons with aggregate turnover up to 1.5 crore rupees are required to follow a special procedure to furnish details of outward supplies in FORM GSTR-1. For the quarter April-June 2018, such persons must file details of outward supplies effected during that quarter by 31st July 2018, with the special procedure and any extension under the Act to be notified subsequently; the notification is deemed effective from 28th March 2018.
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.
Extension of GSTR-1 filing deadline for small turnover taxpayers, with a special procedure and retrospective effective date.
Registered persons with aggregate turnover up to 1.5 crore rupees are required to follow a special procedure to furnish details of outward supplies in FORM GSTR-1. For the quarter April-June 2018, such persons must file details of outward supplies effected during that quarter by 31st July 2018, with the special procedure and any extension under the Act to be notified subsequently; the notification is deemed effective from 28th March 2018.
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