Nagaland Extends GSTR-1 Filing Deadline for Turnover Over 1.5 Crore; Options for Smaller Businesses on Annual Returns.

The due date for submitting FORM GSTR-1 for registered persons with an aggregate turnover exceeding 1.5 crore rupees for the months from October 2019 to March 2020 has been extended to the 11th day of the following month. The Nagaland government, under the Nagaland Goods and Services Tax Act, 2017, has also notified that registered persons with an annual turnover not exceeding two crore rupees, who have not submitted their annual return for the financial years 2017-18 and 2018-19, can opt to furnish the return. If not submitted by the due date, it will be deemed furnished on the due date.

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