Notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, furnish the details of outward supply of goods or services or both in FORM GSTR-1 - 64/2017-State Tax - Arunachal Pradesh SGST
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Aggregate turnover threshold allows certain registered persons to file GSTR-1 quarterly with specified extended deadlines. Notifies persons with aggregate turnover upto 1.5 crore rupees may follow a special quarterly procedure to furnish details of outward supplies in FORM GSTR-1 for July 2017-March 2018, prescribing specific extended deadlines for each quarter and providing that the special procedure or further extensions under the return-furnishing provisions will be notified in the Official Gazette.
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.
Aggregate turnover threshold allows certain registered persons to file GSTR-1 quarterly with specified extended deadlines.
Notifies persons with aggregate turnover upto 1.5 crore rupees may follow a special quarterly procedure to furnish details of outward supplies in FORM GSTR-1 for July 2017-March 2018, prescribing specific extended deadlines for each quarter and providing that the special procedure or further extensions under the return-furnishing provisions will be notified in the Official Gazette.
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