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 - 38/1/2017-Fin(R&C)(37)/324 - Goa SGST
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Quarterly GSTR-1 filing extended for small taxpayers: revised deadlines set for specified quarters under GST notification. Eligible small taxpayers with aggregate turnover up to the statutory small-taxpayer threshold may furnish outward supply details quarterly in FORM GSTR-1 under a special procedure; the notification supersedes an earlier one and prescribes extended filing deadlines for the July-September, October-December, and January-March quarters, declares retrospective commencement from late December, and provides that further notification will specify the special procedure or extensions for July 2017-March 2018.
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Provisions expressly mentioned in the judgment/order text.
Quarterly GSTR-1 filing extended for small taxpayers: revised deadlines set for specified quarters under GST notification.
Eligible small taxpayers with aggregate turnover up to the statutory small-taxpayer threshold may furnish outward supply details quarterly in FORM GSTR-1 under a special procedure; the notification supersedes an earlier one and prescribes extended filing deadlines for the July-September, October-December, and January-March quarters, declares retrospective commencement from late December, and provides that further notification will specify the special procedure or extensions for July 2017-March 2018.
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