Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto ₹ 1.5 crore - 2032-F.T.- 57/2017-State Tax - West Bengal SGST
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Quarterly GSTR-1 filing for small taxpayers mandated with specified quarterly deadlines and subsequent procedural notifications. Registered persons with aggregate turnover up to 1.5 crore rupees must furnish details of outward supplies in FORM GSTR-1 quarterly: July-September due by 31st December, October-December due by 15th February, and January-March due by 30th April. Further procedural rules and any extension of time for furnishing details or returns for July 2017 to March 2018 will be notified subsequently in the Official Gazette.
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.
Quarterly GSTR-1 filing for small taxpayers mandated with specified quarterly deadlines and subsequent procedural notifications.
Registered persons with aggregate turnover up to 1.5 crore rupees must furnish details of outward supplies in FORM GSTR-1 quarterly: July-September due by 31st December, October-December due by 15th February, and January-March due by 30th April. Further procedural rules and any extension of time for furnishing details or returns for July 2017 to March 2018 will be notified subsequently in the Official Gazette.
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