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 extended under special procedure for quarterly outward supply reporting. Registered persons having aggregate turnover of up to 1.5 crore rupees are subject to a special procedure for furnishing outward supply details in FORM GSTR-1. For the quarter April-June, 2019, FORM GSTR-1 is to be furnished by 31 July, 2019. The time limit for furnishing the details or return for the months from July, 2017 to June, 2019 will be notified separately, and the notification is 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 extended under special procedure for quarterly outward supply reporting.
Registered persons having aggregate turnover of up to 1.5 crore rupees are subject to a special procedure for furnishing outward supply details in FORM GSTR-1. For the quarter April-June, 2019, FORM GSTR-1 is to be furnished by 31 July, 2019. The time limit for furnishing the details or return for the months from July, 2017 to June, 2019 will be notified separately, and the notification is 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.