Extension of time to file GSTR-1 quarterly returns for small taxpayers with new quarter-specific deadlines. Extension of time for furnishing FORM GSTR-1 is notified for registered persons having aggregate turnover up to 1.5 crore rupees, allowing them to follow a special quarterly filing procedure for outward supplies and prescribing final dates for GSTR-1 for the quarters July-September 2017, October-December 2017 and January-March 2018; detailed procedure and extension mechanism under the return-filing provisions will be notified subsequently, and the notification is effective from the stated effective 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 to file GSTR-1 quarterly returns for small taxpayers with new quarter-specific deadlines.
Extension of time for furnishing FORM GSTR-1 is notified for registered persons having aggregate turnover up to 1.5 crore rupees, allowing them to follow a special quarterly filing procedure for outward supplies and prescribing final dates for GSTR-1 for the quarters July-September 2017, October-December 2017 and January-March 2018; detailed procedure and extension mechanism under the return-filing provisions will be notified subsequently, and the notification is effective from the stated effective date.
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