Extension of time to file GSTR-1 for small taxpayers with a special quarterly filing schedule and prescribed deadlines. The notification extends time for furnishing outward supply details in FORM GSTR-1 for registered persons having aggregate turnover of less than 1.5 crore rupees, requiring them to follow a special procedure for quarterly filing covering July 2017-March 2018 and prescribing specific deadlines for each quarter, with detailed procedure and any further extensions to be published 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.
Extension of time to file GSTR-1 for small taxpayers with a special quarterly filing schedule and prescribed deadlines.
The notification extends time for furnishing outward supply details in FORM GSTR-1 for registered persons having aggregate turnover of less than 1.5 crore rupees, requiring them to follow a special procedure for quarterly filing covering July 2017-March 2018 and prescribing specific deadlines for each quarter, with detailed procedure and any further extensions to be published in the Official Gazette.
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