Notify the registered persons having aggregate turnover of up to 1.5 crore rupees furnish the details of outward supply of goods or services or both in FORM GSTR-1. - S.O.38/P.A.5/2017/S.148/2019 - Punjab SGST
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Turnover-based GSTR-1 filing requirement for small taxpayers: quarterly furnishing deadline set for the specified quarter. Notification requires registered persons whose aggregate turnover does not exceed the notified small taxpayer threshold to furnish details of outward supplies in Form GSTR 1. It prescribes a specific deadline for the April-June, 2019 quarter and states that time limits for furnishing details or returns for the months July, 2017 to June, 2019 will be notified later. The notification is effective from 7 March, 2019.
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.
Turnover-based GSTR-1 filing requirement for small taxpayers: quarterly furnishing deadline set for the specified quarter.
Notification requires registered persons whose aggregate turnover does not exceed the notified small taxpayer threshold to furnish details of outward supplies in Form GSTR 1. It prescribes a specific deadline for the April-June, 2019 quarter and states that time limits for furnishing details or returns for the months July, 2017 to June, 2019 will be notified later. The notification is effective from 7 March, 2019.
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