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        GST - States

        Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019 - FTX.56/2017/Pt-1/136 - Assam SGST

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        Quarterly GSTR-1 filing schedule prescribed for small taxpayers under the Assam GST framework. Registered persons with aggregate turnover up to 1.5 crore rupees are placed under a special procedure for quarterly furnishing of FORM GSTR-1. The prescribed due dates are 31 October 2018 for July-September 2018, 31 January 2019 for October-December 2018, and 30 April 2019 for January-March 2019. The time limit for furnishing the related details or return for July 2018 to March 2019 is to be notified separately in the Official Gazette.
                          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.

                                Quarterly GSTR-1 filing schedule prescribed for small taxpayers under the Assam GST framework.

                                Registered persons with aggregate turnover up to 1.5 crore rupees are placed under a special procedure for quarterly furnishing of FORM GSTR-1. The prescribed due dates are 31 October 2018 for July-September 2018, 31 January 2019 for October-December 2018, and 30 April 2019 for January-March 2019. The time limit for furnishing the related details or return for July 2018 to March 2019 is to be notified separately in the Official Gazette.


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