Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of less than ₹ 1.5 crore. - J.21011/1/2017-TAX/Vol-III/Pt(ii) - Mizoram SGST
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Quarterly GSTR-1 filing required for small taxpayers with limited turnover; quarterly deadlines set and further extension to be notified. Notifies registered persons whose aggregate turnover does not exceed the prescribed threshold to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis, and sets quarter-wise final dates for submission; further procedural directions or extensions of time for the months covered will be notified 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 required for small taxpayers with limited turnover; quarterly deadlines set and further extension to be notified.
Notifies registered persons whose aggregate turnover does not exceed the prescribed threshold to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis, and sets quarter-wise final dates for submission; further procedural directions or extensions of time for the months covered will be notified subsequently in the Official Gazette.
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