Special filing procedure for small taxpayers: staggered quarterly GSTR-1 deadlines and electronic filing requirements with regional exceptions. Notification supersedes earlier notifications and prescribes a special procedure for registered persons with aggregate turnover up to the prescribed threshold to furnish outward supply details in FORM GSTR-1. It prescribes specific quarterly filing deadlines from July 2017 through March 2019, mandates electronic filing for certain regions and for taxpayers who obtained GSTIN under a subsequent notification, and states that time limits for furnishing details or returns under section 38(2) and section 39(1) for July 2017-March 2019 will be notified later.
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.
Special filing procedure for small taxpayers: staggered quarterly GSTR-1 deadlines and electronic filing requirements with regional exceptions.
Notification supersedes earlier notifications and prescribes a special procedure for registered persons with aggregate turnover up to the prescribed threshold to furnish outward supply details in FORM GSTR-1. It prescribes specific quarterly filing deadlines from July 2017 through March 2019, mandates electronic filing for certain regions and for taxpayers who obtained GSTIN under a subsequent notification, and states that time limits for furnishing details or returns under section 38(2) and section 39(1) for July 2017-March 2019 will be notified later.
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