Recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year. - Va Kar/GST/04/2017-S.O. No. 01 - Jharkhand SGST
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Special filing procedure for small taxpayers extends quarterly GSTR-1 deadlines for specified 2017-18 quarters. Notification under section 148 identifies registered persons with aggregate turnover up to 1.5 crore rupees as a class eligible to follow a special procedure to furnish outward supply details in FORM GSTR-1 quarterly for specified 2017-18 quarters, prescribes final dates for each quarter, and states that any further special procedure or extension under section 38(2) and section 39(1) will be notified subsequently.
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 filing procedure for small taxpayers extends quarterly GSTR-1 deadlines for specified 2017-18 quarters.
Notification under section 148 identifies registered persons with aggregate turnover up to 1.5 crore rupees as a class eligible to follow a special procedure to furnish outward supply details in FORM GSTR-1 quarterly for specified 2017-18 quarters, prescribes final dates for each quarter, and states that any further special procedure or extension under section 38(2) and section 39(1) will be notified subsequently.
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