The Delhi Government notified GSTR-1 due date for dealers with turnover exceeding Rs.1.5 Crore.
The government notified that registered persons with turnover more than Rs.1.5 Crore shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Delhi Goods and Services Tax Rules, 2017.
Firstly, the notification specified 13th January 2021 as the due date for the Quarter from October 2020 to December 2020 for which details in FORM GSTR-1 are furnished.
Secondly, the notification specified 13th April, 2021 as the due date for the Quarter from January, 2021 to March, 2021 for which details in FORM GSTR-1 are furnished.
“The time limit for furnishing the details of 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, 2021shall be subsequently notified in the Official Gazette,” the Delhi Government said.
The notification shall be deemed to have come into effect from the 15th October 2020.
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