Recommendations of the Council, notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. - FA-3-86/2017-1-V-(153) - Madhya Pradesh SGST
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Quarterly GSTR-1 filing for small taxpayers mandated with specified deadlines and special-procedure notification to follow. Registered persons with aggregate turnover up to 1.5 crore rupees are notified to follow a special procedure to furnish outward supply details in FORM GSTR-1 on a quarterly basis for July-September 2017, October-December 2017 and January-March 2018 with specified due dates, and the detailed special procedure or extension of time for furnishing details or returns for July 2017-March 2018 will be notified subsequently 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.
Quarterly GSTR-1 filing for small taxpayers mandated with specified deadlines and special-procedure notification to follow.
Registered persons with aggregate turnover up to 1.5 crore rupees are notified to follow a special procedure to furnish outward supply details in FORM GSTR-1 on a quarterly basis for July-September 2017, October-December 2017 and January-March 2018 with specified due dates, and the detailed special procedure or extension of time for furnishing details or returns for July 2017-March 2018 will be notified subsequently in the Official Gazette.
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