Special Procedure for filing outward supplies in GSTR-1 for suppliers whose aggregate turnover is up to 1.50 crore rupees in the preceding financial year or the current financial year. - G.O.MS.No. 497 - Andhra Pradesh SGST
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Special procedure for small GST suppliers allows quarterly GSTR-1 submission under staggered deadlines with limited electronic exceptions. Notification under section 148 prescribes a special procedure for registered persons below the aggregate turnover threshold to furnish outward-supply details in FORM GSTR-1 on a quarterly basis, with staggered due dates listed in the notification. It supersedes earlier G.O.Ms., specifies electronic-filing exceptions for certain territories and for recent GSTIN allotments under a related notification, and states that time limits for returns under section 38(2) and section 39(1) for the covered 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.
Special procedure for small GST suppliers allows quarterly GSTR-1 submission under staggered deadlines with limited electronic exceptions.
Notification under section 148 prescribes a special procedure for registered persons below the aggregate turnover threshold to furnish outward-supply details in FORM GSTR-1 on a quarterly basis, with staggered due dates listed in the notification. It supersedes earlier G.O.Ms., specifies electronic-filing exceptions for certain territories and for recent GSTIN allotments under a related notification, and states that time limits for returns under section 38(2) and section 39(1) for the covered months will be notified later.
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