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        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.

        <h1>GSTR-1 filing timeline for small taxpayers to submit quarterly outward supply details by notified deadline.</h1> SRO-242 notifies registered persons with aggregate turnover up to 1.5 crore rupees as a class required to furnish outward supply details in FORM GSTR-1 quarterly under the Jammu and Kashmir GST Rules; the April-June 2019 quarter must be filed by 31st July, 2019, and time limits for returns for July 2017-June 2019 will be notified subsequently.

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