Prescribing the due dates for quarterly furnishing of Form GSTR-1 for those taxpayers with aggregate turnover up to ₹ 1.5 crore for the period from July,2018 to March, 2019. - 26518–FIN-CT1-TAX-0043/2017 - Orissa SGST
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Quarterly GSTR-1 filing for small taxpayers instituted, setting quarterly deadlines and deferring monthly return timelines. Notification prescribes quarterly Form GSTR-1 filing for the class of registered persons having aggregate turnover up to 1.5 crore rupees, allowing submission of outward supply details for July-September, October-December and January-March quarters by the respective quarterly deadlines; it further states that time limits for furnishing monthly details or returns for July 2018-March 2019 under the statutory return provisions will be notified subsequently.
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Provisions expressly mentioned in the judgment/order text.
Quarterly GSTR-1 filing for small taxpayers instituted, setting quarterly deadlines and deferring monthly return timelines.
Notification prescribes quarterly Form GSTR-1 filing for the class of registered persons having aggregate turnover up to 1.5 crore rupees, allowing submission of outward supply details for July-September, October-December and January-March quarters by the respective quarterly deadlines; it further states that time limits for furnishing monthly details or returns for July 2018-March 2019 under the statutory return provisions will be notified subsequently.
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