Quarterly GSTR 1 filing option for small taxpayers, set deadlines for each quarter and further guidance to follow. Registered persons with aggregate turnover up to the small taxpayer threshold are notified as eligible to follow a special procedure to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis, with prescribed final dates for each quarter. The notification specifies the quarters and corresponding last dates for submission and states that any special procedure or extension of time limits for furnishing returns for the stated months will be published 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 option for small taxpayers, set deadlines for each quarter and further guidance to follow.
Registered persons with aggregate turnover up to the small taxpayer threshold are notified as eligible to follow a special procedure to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis, with prescribed final dates for each quarter. The notification specifies the quarters and corresponding last dates for submission and states that any special procedure or extension of time limits for furnishing returns for the stated months will be published subsequently in the Official Gazette.
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