Special filing procedure for small taxpayers allows quarterly furnishing of outward supply details in FORM GSTR 1 within specified extended deadlines. Notification permits registered persons with aggregate turnover up to 1.5 crore to furnish outward supply details in FORM GSTR I quarterly for July 2017-March 2018, setting specific extended deadlines for each quarter. It supersedes an earlier notification in part, provides that related procedural extensions will be notified later in the Official Gazette, and states the notification is effective from 29th December, 2017.
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Provisions expressly mentioned in the judgment/order text.
Special filing procedure for small taxpayers allows quarterly furnishing of outward supply details in FORM GSTR 1 within specified extended deadlines.
Notification permits registered persons with aggregate turnover up to 1.5 crore to furnish outward supply details in FORM GSTR I quarterly for July 2017-March 2018, setting specific extended deadlines for each quarter. It supersedes an earlier notification in part, provides that related procedural extensions will be notified later in the Official Gazette, and states the notification is effective from 29th December, 2017.
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