Special Procedure for filing outward supplies for suppliers whose aggregate turnover is up to 1.50 crore rupees in the preceding financial year or the current financial year. - G.O.MS.No. 562 - Andhra Pradesh SGST
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Special filing procedure for small taxpayers requires quarterly GSTR-1 submissions by prescribed staggered deadlines for specified quarters. Notification requires registered persons with aggregate turnover up to 1.5 crore rupees in the preceding or current financial year to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis, with specified deadlines for the transition period July 2017-March 2018; further details or extensions concerning the special procedure and time limits will be notified in the State 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.
Special filing procedure for small taxpayers requires quarterly GSTR-1 submissions by prescribed staggered deadlines for specified quarters.
Notification requires registered persons with aggregate turnover up to 1.5 crore rupees in the preceding or current financial year to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis, with specified deadlines for the transition period July 2017-March 2018; further details or extensions concerning the special procedure and time limits will be notified in the State Gazette.
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