Special return procedure for small registered persons requires quarterly GSTR 1 filing by prescribed due dates. Notification requires registered persons below a specified aggregate turnover threshold to follow a special return procedure and furnish outward supply details in FORM GSTR 1 quarterly, with prescribed due dates for the quarters July-September, October-December and January-March as set out in the notification; time limits for furnishing related returns for the months July to March 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.
Special return procedure for small registered persons requires quarterly GSTR 1 filing by prescribed due dates.
Notification requires registered persons below a specified aggregate turnover threshold to follow a special return procedure and furnish outward supply details in FORM GSTR 1 quarterly, with prescribed due dates for the quarters July-September, October-December and January-March as set out in the notification; time limits for furnishing related returns for the months July to March will be notified subsequently in the Official Gazette.
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