Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 crores for the period from July, 2018 to April, 2019. - 38/1/2017-Fin(R&C)(66) - Goa SGST
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Quarterly GSTR-1 filing for small taxpayers set with specified deadlines for outward supplies reporting. Notifies registered persons with aggregate turnover up to 1.5 crore rupees to furnish outward supply details in FORM GSTR-1 on a quarterly basis for July 2018-March 2019, prescribing deadlines: July-September by 31 October, October-December by 31 January, and January-March by 30 April; invokes section 148 and references filing under section 38(2) and section 39(1), with monthly time limits for that period to 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 for small taxpayers set with specified deadlines for outward supplies reporting.
Notifies registered persons with aggregate turnover up to 1.5 crore rupees to furnish outward supply details in FORM GSTR-1 on a quarterly basis for July 2018-March 2019, prescribing deadlines: July-September by 31 October, October-December by 31 January, and January-March by 30 April; invokes section 148 and references filing under section 38(2) and section 39(1), with monthly time limits for that period to be notified later in the Official Gazette.
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