GSTR-1 filing extension for small registered persons establishes quarterly deadlines and procedural reporting timelines. Registered persons below the notified turnover threshold must follow a special procedure to furnish outward supply details in FORM GSTR-1 on a quarterly basis with prescribed extended deadlines for each quarter; any further procedure or extension of time for furnishing details or returns will be notified in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
GSTR-1 filing extension for small registered persons establishes quarterly deadlines and procedural reporting timelines.
Registered persons below the notified turnover threshold must follow a special procedure to furnish outward supply details in FORM GSTR-1 on a quarterly basis with prescribed extended deadlines for each quarter; any further procedure or extension of time for furnishing details or returns will be notified in the Official Gazette.
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