Extension of GSTR-1 due dates for small taxpayers permits quarterly filing under a notified special procedure and schedule. Notification extends quarterly furnishing of FORM GSTR-1 to a defined class of registered persons meeting an aggregate turnover threshold, allowing them to submit outward supply details for specified past quarters under a special quarterly procedure and lists corresponding extended last dates; time limits for monthly returns for the same period will be notified later in the Official 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.
Extension of GSTR-1 due dates for small taxpayers permits quarterly filing under a notified special procedure and schedule.
Notification extends quarterly furnishing of FORM GSTR-1 to a defined class of registered persons meeting an aggregate turnover threshold, allowing them to submit outward supply details for specified past quarters under a special quarterly procedure and lists corresponding extended last dates; time limits for monthly returns for the same period will be notified later in the Official Gazette.
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