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 – Furnishing of Quarterly returns – July,2018 to March,2019- Extension of time. - G.O.MS.No. 496 - Andhra Pradesh SGST
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Quarterly GSTR-1 filing relief allows eligible small taxpayers to report outward supplies with specified quarterly deadlines. Notification allows registered persons meeting the aggregate turnover threshold to furnish details of outward supplies in FORM GSTR-1 quarterly for the period July 2018 to March 2019, specifies calendar deadlines for each quarter, and states that corresponding time limits for furnishing returns under the Act will be notified subsequently in the 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 relief allows eligible small taxpayers to report outward supplies with specified quarterly deadlines.
Notification allows registered persons meeting the aggregate turnover threshold to furnish details of outward supplies in FORM GSTR-1 quarterly for the period July 2018 to March 2019, specifies calendar deadlines for each quarter, and states that corresponding time limits for furnishing returns under the Act will be notified subsequently in the Gazette.
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