Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019. - FTX.56/2017/Pt-II/208 - Assam SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
GSTR-1 filing due date for small taxpayers was prescribed for the April-June 2019 quarter. Registered persons having aggregate turnover of up to 1.5 crore rupees were placed in a special class for furnishing outward supply details in FORM GSTR-1. The due date for the quarter April-June, 2019 was prescribed as 31 July, 2019, and the time limit for furnishing details or return under section 38(2) and section 39(1) for July, 2017 to June, 2019 was to be notified separately. The notification was deemed to have come into force from 7 March, 2019.
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 due date for small taxpayers was prescribed for the April-June 2019 quarter.
Registered persons having aggregate turnover of up to 1.5 crore rupees were placed in a special class for furnishing outward supply details in FORM GSTR-1. The due date for the quarter April-June, 2019 was prescribed as 31 July, 2019, and the time limit for furnishing details or return under section 38(2) and section 39(1) for July, 2017 to June, 2019 was to be notified separately. The notification was deemed to have come into force from 7 March, 2019.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.