GSTR-1 due date extension for small suppliers follows a prescribed quarterly schedule under special GST procedure. Notification prescribes that registered persons with aggregate turnover up to 1.5 crore rupees shall furnish outward supply details in FORM GSTR-1 quarterly for July 2017-March 2018, with final filing dates: July-September by 31 December 2017; October-December by 15 February 2018; and January-March by 30 April 2018, and notes that the special procedure and any extension of time limits will be notified later 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.
GSTR-1 due date extension for small suppliers follows a prescribed quarterly schedule under special GST procedure.
Notification prescribes that registered persons with aggregate turnover up to 1.5 crore rupees shall furnish outward supply details in FORM GSTR-1 quarterly for July 2017-March 2018, with final filing dates: July-September by 31 December 2017; October-December by 15 February 2018; and January-March by 30 April 2018, and notes that the special procedure and any extension of time limits will be notified later in the Official Gazette.
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