Registered persons having aggregate turnover of up to 1.5 crore rupees - furnishing the details in Form GSTR-1 - prescribing the due date for quarter July - September - G.O.Ms.No. 361 - Andhra Pradesh SGST
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GSTR-1 filing obligation for small registered persons requires quarterly submission; monthly filing deadlines to be notified. Registered persons whose aggregate turnover does not exceed the prescribed threshold must furnish details of outward supplies in FORM GSTR-1. The notification prescribes a due date for FORM GSTR-1 for the July-September quarter and states that time limits for furnishing monthly returns for the months within that quarter will be notified subsequently 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.
GSTR-1 filing obligation for small registered persons requires quarterly submission; monthly filing deadlines to be notified.
Registered persons whose aggregate turnover does not exceed the prescribed threshold must furnish details of outward supplies in FORM GSTR-1. The notification prescribes a due date for FORM GSTR-1 for the July-September quarter and states that time limits for furnishing monthly returns for the months within that quarter will be notified subsequently in the Official Gazette.
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