Special Procedure for filing outward supplies for suppliers whose aggregate turnover is up to 1.50 crore rupees in the preceding financial year or the current financial year –furnishing of quarterly returns - extension of time. - G.O.Ms.No.032 - Andhra Pradesh SGST
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Special procedure for quarterly GSTR-1 filing allows eligible small taxpayers to submit outward supply details by extended deadlines. Registered persons with aggregate turnover up to a prescribed threshold may follow a special procedure to furnish outward supply details in FORM GSTR-1 quarterly; the Government supersedes an earlier notification and prescribes extended last dates for specified quarters, with a further Gazette notification to announce extensions of time limits for furnishing returns under the relevant return provisions.
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 procedure for quarterly GSTR-1 filing allows eligible small taxpayers to submit outward supply details by extended deadlines.
Registered persons with aggregate turnover up to a prescribed threshold may follow a special procedure to furnish outward supply details in FORM GSTR-1 quarterly; the Government supersedes an earlier notification and prescribes extended last dates for specified quarters, with a further Gazette notification to announce extensions of time limits for furnishing returns under the relevant return provisions.
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