Quarterly GSTR-1 compliance for small taxpayers permitted with extended filing timelines under state GST notification. Registered persons with aggregate turnover up to 1.5 crore in the preceding or current financial year must furnish details of outward supplies in FORM GSTR-1 on a quarterly basis for July-September 2017, October-December 2017 and January-March 2018, with specified extended due dates; further special procedures or extensions for return filing for July 2017 to March 2018 will be notified later.
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 compliance for small taxpayers permitted with extended filing timelines under state GST notification.
Registered persons with aggregate turnover up to 1.5 crore in the preceding or current financial year must furnish details of outward supplies in FORM GSTR-1 on a quarterly basis for July-September 2017, October-December 2017 and January-March 2018, with specified extended due dates; further special procedures or extensions for return filing for July 2017 to March 2018 will be notified later.
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