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        Case ID :
        GST - States

        Notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. - F-A-3-15-2019-1-V-(34) - Madhya Pradesh SGST

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        Small taxpayer compliance: quarterly GSTR-1 filing required under a special procedure, with transitional timelines notified. Registered persons below a specified aggregate turnover threshold must follow a special procedure and furnish details of outward supplies in FORM GSTR-1 under the Madhya Pradesh GST Rules. For the quarter April-June 2019 the FORM GSTR-1 is to be furnished by the date prescribed in the notification, while time limits for returns for July 2017-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.

                                Small taxpayer compliance: quarterly GSTR-1 filing required under a special procedure, with transitional timelines notified.

                                Registered persons below a specified aggregate turnover threshold must follow a special procedure and furnish details of outward supplies in FORM GSTR-1 under the Madhya Pradesh GST Rules. For the quarter April-June 2019 the FORM GSTR-1 is to be furnished by the date prescribed in the notification, while time limits for returns for July 2017-June 2019 will be notified later; the notification is effective from 7 March 2019.


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