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        Case ID :
        GST - States

        Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto ₹ 1.5 crore. - S.O. 6/P.A.5/2017/S.148/2018 - Punjab SGST

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        Extension of GSTR-1 filing deadlines for small taxpayers permits quarterly filing under an adjusted timetable and procedure. Extension of quarterly filing deadlines allows registered persons with aggregate turnover up to 1.5 crore to furnish outward supply details in FORM GSTR-1 for specified quarters between July 2017 and March 2018 by the extended dates set out in the notification; the notification supersedes an earlier departmental notice and indicates that the special procedure or any further extension under the Act will be notified 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.

                                Extension of GSTR-1 filing deadlines for small taxpayers permits quarterly filing under an adjusted timetable and procedure.

                                Extension of quarterly filing deadlines allows registered persons with aggregate turnover up to 1.5 crore to furnish outward supply details in FORM GSTR-1 for specified quarters between July 2017 and March 2018 by the extended dates set out in the notification; the notification supersedes an earlier departmental notice and indicates that the special procedure or any further extension under the Act will be notified in the Official Gazette.


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