Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover upto ₹ 1.5 crores - KA.NI.-2-1760/XI-9(42)/17 - Uttar Pradesh SGST
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Extended filing deadline for GSTR-1 allows small taxpayers to furnish quarterly outward supply details under special procedure. Registered persons below the aggregate turnover threshold may follow a special procedure to furnish outward supply details in Form GSTR-1 on a quarterly basis, with prescribed extended deadlines for each quarter; time limits for monthly furnishing for the specified months will be notified subsequently in the Official Gazette, and the notification is effective from the stated commencement date.
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.
Extended filing deadline for GSTR-1 allows small taxpayers to furnish quarterly outward supply details under special procedure.
Registered persons below the aggregate turnover threshold may follow a special procedure to furnish outward supply details in Form GSTR-1 on a quarterly basis, with prescribed extended deadlines for each quarter; time limits for monthly furnishing for the specified months will be notified subsequently in the Official Gazette, and the notification is effective from the stated commencement date.
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