Due dates of filing GSTR-1 notified for the period October, 2020 to March, 2021 for turnover exceeding Rs. 1.5 crore
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes And Customs)
New Delhi,
Notification No. 75/2020 – Central Tax
Dated: 15th October, 2020
G.S.R. 635(E).—In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with, section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council, hereby extends the time-limit for furnishing the details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, 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 till the eleventh day of the month succeeding such month.
2. The time-limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 of the said Act, for the months of October, 2020 to March, 2021 shall be subsequently notified in the Official Gazette.
[F. No. CBEC-20/06/09/2019-GST]
PRAMOD KUMAR, Director
Download Notification Click Here >>
- Taxes on sales comprising in turnover to be excluded for estimating net profit
- Capital contribution deposited in assessee’s bank not partnership firm – Addition 69A upheld
- Bail granted to a CA accused in a GST evasion of more than 40 crores
- Every provision invoked casts a different onus, quoting wrong section prejudice the assessee
- Liability under MV Act can’t be decided on the grounds of sympathy alone – Supreme Court
