Extension of time limit for GSTR-1 lets small registered persons submit quarterly outward supply details under notified procedure. Extension of time is provided for furnishing FORM GSTR-1 to the class of registered persons meeting the aggregate turnover threshold, allowing them to follow a special quarterly filing procedure with specified extended submission dates for the July-September, October-December and January-March quarters, and stating that the special procedure and any further extensions under the relevant sections will be subsequently notified.
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 limit for GSTR-1 lets small registered persons submit quarterly outward supply details under notified procedure.
Extension of time is provided for furnishing FORM GSTR-1 to the class of registered persons meeting the aggregate turnover threshold, allowing them to follow a special quarterly filing procedure with specified extended submission dates for the July-September, October-December and January-March quarters, and stating that the special procedure and any further extensions under the relevant sections will be subsequently notified.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
