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        Case ID :
        GST - States

        Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021. - 75/2020- GST/SIKKIM - Sikkim SGST

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        Extension of GSTR-1 filing deadline for specified registered persons to the eleventh day of the succeeding month. The due date for furnishing FORM GSTR-1 by registered persons above the specified aggregate turnover threshold is extended for each month from October 2020 to March 2021 until the eleventh day of the month succeeding such month; the time limit for furnishing returns for those months 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.

                                Extension of GSTR-1 filing deadline for specified registered persons to the eleventh day of the succeeding month.

                                The due date for furnishing FORM GSTR-1 by registered persons above the specified aggregate turnover threshold is extended for each month from October 2020 to March 2021 until the eleventh day of the month succeeding such month; the time limit for furnishing returns for those months will be notified subsequently.


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