Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 crore - 09/2018 - Karnataka SGST
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Quarterly GSTR 1 filing for small taxpayers: extended due date and special procedural rules announced under GST notification. Notification prescribes a special procedure under the State GST Act for registered persons below a notified aggregate turnover threshold to furnish outward supply details quarterly in FORM GSTR-1, fixing an extended due date for the April-June quarter and stating that further procedural details and any extension of filing time will be published subsequently in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Quarterly GSTR 1 filing for small taxpayers: extended due date and special procedural rules announced under GST notification.
Notification prescribes a special procedure under the State GST Act for registered persons below a notified aggregate turnover threshold to furnish outward supply details quarterly in FORM GSTR-1, fixing an extended due date for the April-June quarter and stating that further procedural details and any extension of filing time will be published subsequently in the Official Gazette.
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