Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto ₹ 1.5 crore - F.1-11(91)-TAX/GST/2017(Part) - Tripura SGST
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GSTR-1 filing extension for small taxpayers allows quarterly outward supply reporting with specified extended due dates. Notification under section 148 designates registered persons with aggregate turnover up to the prescribed threshold as eligible to follow a special procedure to furnish outward supply details in FORM GSTR-1 on a quarterly basis, and prescribes extended time limits for submission of FORM GSTR-1 for specified quarters, superseding the earlier notification dated 22 November 2017, except insofar as things were done before such supersession.
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.
GSTR-1 filing extension for small taxpayers allows quarterly outward supply reporting with specified extended due dates.
Notification under section 148 designates registered persons with aggregate turnover up to the prescribed threshold as eligible to follow a special procedure to furnish outward supply details in FORM GSTR-1 on a quarterly basis, and prescribes extended time limits for submission of FORM GSTR-1 for specified quarters, superseding the earlier notification dated 22 November 2017, except insofar as things were done before such supersession.
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