Recommendations of the Council, notifies the registered persons having aggregate turnover of less than 1.5 crore rupees in the preceding financial year. - 57/2017-State Tax - Himachal Pradesh SGST
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Special GST filing procedure: eligible small taxpayers to submit quarterly outward-supply returns under adjusted deadlines. Notification designates registered persons below the notified turnover threshold to follow a special procedure requiring quarterly submission of outward-supply details in FORM GSTR-1 for specified quarters, with prescribed extended deadlines for each quarter. It is issued under the State GST Act on Council recommendations and indicates that further extensions or procedural details for monthly returns for the stated period will be notified 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.
Special GST filing procedure: eligible small taxpayers to submit quarterly outward-supply returns under adjusted deadlines.
Notification designates registered persons below the notified turnover threshold to follow a special procedure requiring quarterly submission of outward-supply details in FORM GSTR-1 for specified quarters, with prescribed extended deadlines for each quarter. It is issued under the State GST Act on Council recommendations and indicates that further extensions or procedural details for monthly returns for the stated period will be notified in the Official Gazette.
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