Quarterly GSTR 1 filing: small turnover taxpayers must submit outward supply details under a special procedure with extended deadlines. Requires registered persons with aggregate turnover below 1.5 crore rupees to furnish outward supply details in FORM GSTR 1 quarterly, and sets extended due dates for the transition quarters: July-September 2017 by 31st December 2017; October-December 2017 by 15th February 2018; and January-March 2018 by 30th April 2018, with further procedural or extension notifications to follow in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Quarterly GSTR 1 filing: small turnover taxpayers must submit outward supply details under a special procedure with extended deadlines.
Requires registered persons with aggregate turnover below 1.5 crore rupees to furnish outward supply details in FORM GSTR 1 quarterly, and sets extended due dates for the transition quarters: July-September 2017 by 31st December 2017; October-December 2017 by 15th February 2018; and January-March 2018 by 30th April 2018, with further procedural or extension notifications to follow in the Official Gazette.
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