Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 crore - F-10-93/2017/CT/V(169) - 57/2017 - Chhattisgarh SGST
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Quarterly GSTR-1 filing for small taxpayers below threshold - specified quarterly deadlines set and special procedures to follow. Notification requires registered persons with aggregate turnover upto 1.5 crore rupees to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis, prescribing specific quarters and final dates for filing. The State Government invokes section 148 to classify these persons for a special filing procedure and states that detailed procedure or any extension of time for furnishing details or returns under the relevant provisions will be notified subsequently.
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Provisions expressly mentioned in the judgment/order text.
Quarterly GSTR-1 filing for small taxpayers below threshold - specified quarterly deadlines set and special procedures to follow.
Notification requires registered persons with aggregate turnover upto 1.5 crore rupees to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis, prescribing specific quarters and final dates for filing. The State Government invokes section 148 to classify these persons for a special filing procedure and states that detailed procedure or any extension of time for furnishing details or returns under the relevant provisions will be notified subsequently.
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