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        Case ID :
        GST - States

        Notification to prescribe quarterly furnishing of FORM GSTR-1 for taxpayers having aggregate turnover of upto ₹ 1.5 Crore. - F.12(46)FD/Tax/2017-Pt.-II-140 - Rajasthan SGST

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        Quarterly GSTR-1 filing for small taxpayers with an aggregate turnover limit now prescribed, with specified quarterly deadlines. Notification prescribes quarterly filing of details of outward supplies in FORM GSTR-1 by registered persons with aggregate turnover upto 1.5 crore, designating them to follow a special procedure under section 148, and setting fixed deadlines for three quarters (July-September 2017; October-December 2017; January-March 2018), with any special procedure or extension for furnishing details or returns for July 2017 to March 2018 to be notified subsequently.
                          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.

                                Quarterly GSTR-1 filing for small taxpayers with an aggregate turnover limit now prescribed, with specified quarterly deadlines.

                                Notification prescribes quarterly filing of details of outward supplies in FORM GSTR-1 by registered persons with aggregate turnover upto 1.5 crore, designating them to follow a special procedure under section 148, and setting fixed deadlines for three quarters (July-September 2017; October-December 2017; January-March 2018), with any special procedure or extension for furnishing details or returns for July 2017 to March 2018 to be notified subsequently.


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