Notifies the registered persons having aggregate turnover of up to 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 - 38/1/2017-Fin(R&C)(56) - Goa SGST
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Requirement to furnish FORM GSTR-1: eligible small registered persons must file quarter's outward supply details by deadline. Notifies that registered persons with aggregate turnover up to the specified threshold in the preceding or current financial year must furnish details of outward supply of goods or services or both in FORM GSTR-1 for the quarter April-June, 2018 by 31st July, 2018; the special procedure or any extension of time for furnishing returns for that period will be notified subsequently 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.
Requirement to furnish FORM GSTR-1: eligible small registered persons must file quarter's outward supply details by deadline.
Notifies that registered persons with aggregate turnover up to the specified threshold in the preceding or current financial year must furnish details of outward supply of goods or services or both in FORM GSTR-1 for the quarter April-June, 2018 by 31st July, 2018; the special procedure or any extension of time for furnishing returns for that period will be notified subsequently in the Official Gazette.
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