To prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores. - ERTS(T) 79/2017/559 - Meghalaya SGST
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GSTR-1 filing extension for small taxpayers requires quarterly outward supply details under a notified special procedure by the declared deadline. Notification directs registered persons below the specified aggregate turnover threshold to furnish FORM GSTR-1 details of outward supplies for April-June 2018 by the prescribed deadline, and states that any special procedures or extensions for monthly 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.
GSTR-1 filing extension for small taxpayers requires quarterly outward supply details under a notified special procedure by the declared deadline.
Notification directs registered persons below the specified aggregate turnover threshold to furnish FORM GSTR-1 details of outward supplies for April-June 2018 by the prescribed deadline, and states that any special procedures or extensions for monthly returns for that period will be notified subsequently in the Official Gazette.
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