Quarterly GSTR-1 filing extension for small taxpayers grants extra time and a special filing procedure to submit outward-supply details. Registered persons whose aggregate turnover does not exceed the notified threshold are required to follow a special procedure for furnishing outward-supply details in FORM GSTR-1; the notification supersedes an earlier one and prescribes extended final dates for quarterly GSTR-1 submission, with the special procedure and extensions to be formally notified in the Official Gazette under the applicable return-filing provisions.
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Provisions expressly mentioned in the judgment/order text.
Quarterly GSTR-1 filing extension for small taxpayers grants extra time and a special filing procedure to submit outward-supply details.
Registered persons whose aggregate turnover does not exceed the notified threshold are required to follow a special procedure for furnishing outward-supply details in FORM GSTR-1; the notification supersedes an earlier one and prescribes extended final dates for quarterly GSTR-1 submission, with the special procedure and extensions to be formally notified in the Official Gazette under the applicable return-filing provisions.
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