Special filing procedure for GSTR-1 for small registered taxpayers requires quarterly submission under specified timelines. Registered persons with an aggregate turnover up to 1.5 crore rupees must follow a special procedure requiring submission of outward supply details in FORM GSTR-1 for specified quarters, with prescribed timelines for furnishing those details under the notification issued under the Jammu and Kashmir Goods and Services Tax Act, 2017.
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.
Special filing procedure for GSTR-1 for small registered taxpayers requires quarterly submission under specified timelines.
Registered persons with an aggregate turnover up to 1.5 crore rupees must follow a special procedure requiring submission of outward supply details in FORM GSTR-1 for specified quarters, with prescribed timelines for furnishing those details under the notification issued under the Jammu and Kashmir Goods and Services Tax Act, 2017.
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