GSTR-1 filing extension for small taxpayers grants staggered quarter-wise deadlines and special electronic filing provisions. Registered persons with aggregate turnover up to 1.5 crore rupees shall follow a special procedure with staggered deadlines for furnishing FORM GSTR-1 for quarters from July-September 2017 through January-March 2019 as specified in the Notification's Table. Electronic filing is mandated for taxpayers with principal place of business in Kodagu district for a specified quarter and for taxpayers who obtained GSTIN under a prior notification for the quarters from July 2017 to September 2018; further time limits for return filing for relevant months 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.
GSTR-1 filing extension for small taxpayers grants staggered quarter-wise deadlines and special electronic filing provisions.
Registered persons with aggregate turnover up to 1.5 crore rupees shall follow a special procedure with staggered deadlines for furnishing FORM GSTR-1 for quarters from July-September 2017 through January-March 2019 as specified in the Notification's Table. Electronic filing is mandated for taxpayers with principal place of business in Kodagu district for a specified quarter and for taxpayers who obtained GSTIN under a prior notification for the quarters from July 2017 to September 2018; further time limits for return filing for relevant months will be notified later.
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