Extension of GSTR-1 filing deadlines for small taxpayers allows quarterly submission under a notified special procedure. Registered persons with aggregate turnover up to 1.5 crore rupees may furnish outward supply details in FORM GSTR-1 on a quarterly basis under a special procedure, superseding the earlier notification. Extended due dates are prescribed: July-September by 10 January; October-December by 15 February; January-March by 30 April. The special procedure or extension of time limits for furnishing details and returns will be notified subsequently in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-1 filing deadlines for small taxpayers allows quarterly submission under a notified special procedure.
Registered persons with aggregate turnover up to 1.5 crore rupees may furnish outward supply details in FORM GSTR-1 on a quarterly basis under a special procedure, superseding the earlier notification. Extended due dates are prescribed: July-September by 10 January; October-December by 15 February; January-March by 30 April. The special procedure or extension of time limits for furnishing details and returns will be notified subsequently in the Official Gazette.
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