Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 crore - 17/2018 - Central GST (CGST)
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Quarterly GSTR-1 filing for eligible small taxpayers: special procedure applied and deadline set for April-June returns. Notification prescribes a special quarterly filing regime for registered persons with aggregate turnover up to a specified threshold to furnish outward supply details in FORM GSTR-1. For the quarter April-June 2018 such persons must furnish FORM GSTR-1 by 31st July 2018, and any detailed special procedure or extension for April-June 2018 will be notified subsequently in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Quarterly GSTR-1 filing for eligible small taxpayers: special procedure applied and deadline set for April-June returns.
Notification prescribes a special quarterly filing regime for registered persons with aggregate turnover up to a specified threshold to furnish outward supply details in FORM GSTR-1. For the quarter April-June 2018 such persons must furnish FORM GSTR-1 by 31st July 2018, and any detailed special procedure or extension for April-June 2018 will be notified subsequently in the Official Gazette.
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