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        GST - States

        Extension of time to file GSTR-1 quaterly - 1019/2017/9(120)/XXVII(8)/2017 - Uttarakhand SGST

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        Extension of time to file GSTR-1: quarterly filers with limited turnover allowed special delayed filing schedule and procedural conditions The notification grants a class of registered persons with aggregate turnover of upto 1.5 crore rupees in the preceding or current financial year permission to follow a special procedure for furnishing details of outward supplies in FORM GSTR-1 on a quarterly basis. It prescribes extended deadlines for the quarters July-September 2017, October-December 2017 and January-March 2018, links the special procedure to the Act's return-filing provisions, and states that the detailed procedure or extension will be notified subsequently in the Official Gazette, with the notification effective from 15th November 2017.
                    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.

                          Extension of time to file GSTR-1: quarterly filers with limited turnover allowed special delayed filing schedule and procedural conditions

                          The notification grants a class of registered persons with aggregate turnover of upto 1.5 crore rupees in the preceding or current financial year permission to follow a special procedure for furnishing details of outward supplies in FORM GSTR-1 on a quarterly basis. It prescribes extended deadlines for the quarters July-September 2017, October-December 2017 and January-March 2018, links the special procedure to the Act's return-filing provisions, and states that the detailed procedure or extension will be notified subsequently in the Official Gazette, with the notification effective from 15th November 2017.


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