Prescribing the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 Crore for the period from July, 2018 to March, 2019. - F.12(46)FD/Tax/2017-Pt-II-087 - Rajasthan SGST
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Quarterly GSTR-1 filing: due dates set for small taxpayers for three quarters from July 2018 to March 2019. Notification prescribes quarterly filing of Form GSTR-1 for registered persons below the specified aggregate turnover threshold, requiring a special procedure for furnishing outward supply details. It fixes due dates for GSTR-1 for the quarters July-September 2018, October-December 2018 and January-March 2019, and specifies that time limits for furnishing periodic details or returns for July 2018 to March 2019 under the statutory provisions will be notified subsequently.
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Provisions expressly mentioned in the judgment/order text.
Quarterly GSTR-1 filing: due dates set for small taxpayers for three quarters from July 2018 to March 2019.
Notification prescribes quarterly filing of Form GSTR-1 for registered persons below the specified aggregate turnover threshold, requiring a special procedure for furnishing outward supply details. It fixes due dates for GSTR-1 for the quarters July-September 2018, October-December 2018 and January-March 2019, and specifies that time limits for furnishing periodic details or returns for July 2018 to March 2019 under the statutory provisions will be notified subsequently.
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