Extension of time for GSTR-1 quarterly filing granted, with specified deadlines and a special procedure for eligible registrants. Extension of time for furnishing details of outward supplies in FORM GSTR-1 is prescribed for a class of registered persons defined by an aggregate turnover threshold, allowing a special quarterly filing procedure. Deadlines are specified for the listed quarters: the July-September quarter by end December, October-December by mid-February, and January-March by end April. The notification treats the special procedure as an extension of time under the Act for return and detail-furnishing provisions and states that the detailed procedural framework will be notified subsequently; it also specifies the commencement date.
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 for GSTR-1 quarterly filing granted, with specified deadlines and a special procedure for eligible registrants.
Extension of time for furnishing details of outward supplies in FORM GSTR-1 is prescribed for a class of registered persons defined by an aggregate turnover threshold, allowing a special quarterly filing procedure. Deadlines are specified for the listed quarters: the July-September quarter by end December, October-December by mid-February, and January-March by end April. The notification treats the special procedure as an extension of time under the Act for return and detail-furnishing provisions and states that the detailed procedural framework will be notified subsequently; it also specifies the commencement date.
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