Notifies the registered persons having aggregate turnover of up to 1.5 crore rupees furnishing the details of outward supply of goods or services or both. - F.A-3-27-2018-1-V-(85) - Madhya Pradesh SGST
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Threshold-based GSTR 1 filing requires small taxpayers to follow a prescribed quarterly schedule and electronic submission. Registered persons below the specified turnover threshold must furnish details of outward supplies in FORM GSTR 1 on a quarterly basis under a special procedure; the notification supersedes earlier departmental notifications, prescribes filing time limits for specified quarters as set out in the Table, requires electronic filing through the common portal for taxpayers who obtained GSTIN pursuant to a separate notification for quarters July 2017-September 2018, and provides that time limits for 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.
Threshold-based GSTR 1 filing requires small taxpayers to follow a prescribed quarterly schedule and electronic submission.
Registered persons below the specified turnover threshold must furnish details of outward supplies in FORM GSTR 1 on a quarterly basis under a special procedure; the notification supersedes earlier departmental notifications, prescribes filing time limits for specified quarters as set out in the Table, requires electronic filing through the common portal for taxpayers who obtained GSTIN pursuant to a separate notification for quarters July 2017-September 2018, and provides that time limits for returns under section 38(2) and section 39(1) for July 2017-March 2019 will be notified later.
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