GSTR-1 filing deadlines extended for small taxpayers; quarterly returns to be furnished within prescribed staggered deadlines. Registered persons below the specified aggregate turnover threshold must follow a special quarterly procedure to furnish details of outward supplies in FORM GSTR-1 for the transitional period July 2017-March 2018. The notification prescribes staggered due dates for each quarter as set out in the Table and states that any special procedure or extension of time under the Act for July 2017 to March 2018 will be notified subsequently, with the notification deemed effective from a November 2017 commencement date.
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.
GSTR-1 filing deadlines extended for small taxpayers; quarterly returns to be furnished within prescribed staggered deadlines.
Registered persons below the specified aggregate turnover threshold must follow a special quarterly procedure to furnish details of outward supplies in FORM GSTR-1 for the transitional period July 2017-March 2018. The notification prescribes staggered due dates for each quarter as set out in the Table and states that any special procedure or extension of time under the Act for July 2017 to March 2018 will be notified subsequently, with the notification deemed effective from a November 2017 commencement date.
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 
