Recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year. - 38/1/2017-Fin(R&C)(31) - Goa SGST
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Special procedure for GSTR-1 filing requires small registered persons to submit outward supply details by specified quarterly deadlines. Notifies registered persons whose aggregate turnover does not exceed the prescribed threshold to follow a special procedure and furnish details of outward supplies in FORM GSTR-1 on a quarterly basis, with specified deadlines for the quarters July-September, October-December, and January-March, and indicates that any special procedure or extension of time for monthly furnishing of details or returns for July 2017-March 2018 will be notified subsequently in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Special procedure for GSTR-1 filing requires small registered persons to submit outward supply details by specified quarterly deadlines.
Notifies registered persons whose aggregate turnover does not exceed the prescribed threshold to follow a special procedure and furnish details of outward supplies in FORM GSTR-1 on a quarterly basis, with specified deadlines for the quarters July-September, October-December, and January-March, and indicates that any special procedure or extension of time for monthly furnishing of details or returns for July 2017-March 2018 will be notified subsequently in the Official Gazette.
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