Turnover-based special procedure for GSTR-1 filings allows eligible small registered persons quarterly submission by specified deadlines. Notification under the Jammu and Kashmir GST Act prescribes a special procedure for furnishing outward supply details in FORM GSTR-1 by registered persons meeting the turnover eligibility, specifies quarterly deadlines for filing corresponding to designated quarters, supersedes an earlier SRO except for prior actions, and comes into force from the stated commencement date.
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.
Turnover-based special procedure for GSTR-1 filings allows eligible small registered persons quarterly submission by specified deadlines.
Notification under the Jammu and Kashmir GST Act prescribes a special procedure for furnishing outward supply details in FORM GSTR-1 by registered persons meeting the turnover eligibility, specifies quarterly deadlines for filing corresponding to designated quarters, supersedes an earlier SRO except for prior actions, and comes into force from the stated commencement date.
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