GSTR-1 filing requirement: outward supply details for affected registered persons must be submitted via the common portal by the specified deadline. The notification inserts a proviso requiring registered persons whose principal place of business is in Srikakulam district, Andhra Pradesh, to furnish details of outward supply in FORM GSTR-1 for the July-September 2018 quarter electronically through the common portal by the prescribed deadline.
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Provisions expressly mentioned in the judgment/order text.
GSTR-1 filing requirement: outward supply details for affected registered persons must be submitted via the common portal by the specified deadline.
The notification inserts a proviso requiring registered persons whose principal place of business is in Srikakulam district, Andhra Pradesh, to furnish details of outward supply in FORM GSTR-1 for the July-September 2018 quarter electronically through the common portal by the prescribed deadline.
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