Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto ₹ 1.5 crore. - 71/2017-State Tax - Maharashtra SGST
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Extension of GSTR 1 filing deadlines for small turnover taxpayers, with a special procedure and phased timetable announced. Extension of quarterly filing deadlines for FORM GSTR-1 is provided for registered persons whose aggregate turnover does not exceed a prescribed threshold in the preceding or current financial year, identifying this class to follow a special procedure for furnishing details of outward supplies for specified quarters, with further procedural and time limit notifications to be issued 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.
Extension of GSTR 1 filing deadlines for small turnover taxpayers, with a special procedure and phased timetable announced.
Extension of quarterly filing deadlines for FORM GSTR-1 is provided for registered persons whose aggregate turnover does not exceed a prescribed threshold in the preceding or current financial year, identifying this class to follow a special procedure for furnishing details of outward supplies for specified quarters, with further procedural and time limit notifications to be issued subsequently in the Official Gazette.
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