Quarterly GSTR-1 filing permitted for small taxpayers via a special procedure, with specified quarterly submission deadlines. Notification under section 148 of the Nagaland GST Act designates registered persons with aggregate turnover up to 1.5 crore rupees as eligible to follow a special procedure to furnish details of outward supplies in FORM GSTR-1 quarterly for specified quarters of 2018-19, prescribing last dates for each quarter and stating that time limits for returns under sections 38(2) and 39(1) for July 2018 to March 2019 will be notified later 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.
Quarterly GSTR-1 filing permitted for small taxpayers via a special procedure, with specified quarterly submission deadlines.
Notification under section 148 of the Nagaland GST Act designates registered persons with aggregate turnover up to 1.5 crore rupees as eligible to follow a special procedure to furnish details of outward supplies in FORM GSTR-1 quarterly for specified quarters of 2018-19, prescribing last dates for each quarter and stating that time limits for returns under sections 38(2) and 39(1) for July 2018 to March 2019 will be notified later in the Official Gazette.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
