Extension of GSTR-1 filing deadline for small taxpayers permits delayed submission for the quarter pending official notification. Registered persons with aggregate turnover up to 1.5 crore rupees must furnish Form GSTR-1 details of outward supplies for April-June 2018 by 31 July 2018; a further special procedure extending time for furnishing details or returns for April-June 2018 will be notified in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-1 filing deadline for small taxpayers permits delayed submission for the quarter pending official notification.
Registered persons with aggregate turnover up to 1.5 crore rupees must furnish Form GSTR-1 details of outward supplies for April-June 2018 by 31 July 2018; a further special procedure extending time for furnishing details or returns for April-June 2018 will be notified in the Official Gazette.
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