Quarterly GSTR-1 filing schedule extended for small taxpayers with specified quarterly deadlines for return submission. Notification designates registered persons below the turnover threshold to follow a special quarterly procedure for furnishing outward-supply details in FORM GSTR-1, prescribes extended quarterly filing windows for three specified quarters, and states that separate time limits for monthly returns for the period will be notified subsequently.
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Provisions expressly mentioned in the judgment/order text.
Quarterly GSTR-1 filing schedule extended for small taxpayers with specified quarterly deadlines for return submission.
Notification designates registered persons below the turnover threshold to follow a special quarterly procedure for furnishing outward-supply details in FORM GSTR-1, prescribes extended quarterly filing windows for three specified quarters, and states that separate time limits for monthly returns for the period will be notified subsequently.
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