GST - Tamil Nadu Goods and Services Tax Rules, 2017 - Return filing procedure for registered persons having aggregate turnover of upto 1.5 crores rupees - Notification - Issued - G.O. (Ms) No. 165 - Tamil Nadu SGST
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Special quarterly GSTR-1 filing requirement for registered persons below prescribed turnover threshold with extended deadlines. Registered persons below the prescribed aggregate turnover threshold must furnish details of outward supplies in FORM GSTR-1 quarterly, with the notification prescribing extended deadlines for specified quarters and stating that further procedural rules or extensions for the relevant 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 quarterly GSTR-1 filing requirement for registered persons below prescribed turnover threshold with extended deadlines.
Registered persons below the prescribed aggregate turnover threshold must furnish details of outward supplies in FORM GSTR-1 quarterly, with the notification prescribing extended deadlines for specified quarters and stating that further procedural rules or extensions for the relevant period will be notified in the Official Gazette.
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