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Quarterly GSTR-1 filing allowed for small taxpayers up to prescribed turnover threshold, with specified quarterly submission deadlines. Eligible registered persons below the prescribed aggregate turnover threshold must furnish details of outward supplies for specified quarters using FORM GSTR-1 under a special procedure; the notification sets distinct calendar deadlines for each quarterly filing and provides that a subsequent Gazette notification will specify the special procedure or any extension of time limits under the relevant statutory provisions.
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Provisions expressly mentioned in the judgment/order text.
Quarterly GSTR-1 filing allowed for small taxpayers up to prescribed turnover threshold, with specified quarterly submission deadlines.
Eligible registered persons below the prescribed aggregate turnover threshold must furnish details of outward supplies for specified quarters using FORM GSTR-1 under a special procedure; the notification sets distinct calendar deadlines for each quarterly filing and provides that a subsequent Gazette notification will specify the special procedure or any extension of time limits under the relevant statutory provisions.
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