Notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year furnish the details of outward supply of goods or services or both in FORM GSTR-1. - F-A-3-32-2019-1-V-(57) - Madhya Pradesh SGST
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Quarterly GSTR-1 filing for small registered persons mandated by specified deadline; retrospective effective date notified. Notification prescribes a special procedure requiring registered persons up to the notified turnover threshold to furnish details of outward supplies in FORM GSTR-1 for the quarter specified, mandating submission for the July-September period by the date set in the Table. Time limits for monthly returns for July-September will be published later in the Official Gazette. The Notification is effective retrospectively from the stated effective date.
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.
Quarterly GSTR-1 filing for small registered persons mandated by specified deadline; retrospective effective date notified.
Notification prescribes a special procedure requiring registered persons up to the notified turnover threshold to furnish details of outward supplies in FORM GSTR-1 for the quarter specified, mandating submission for the July-September period by the date set in the Table. Time limits for monthly returns for July-September will be published later in the Official Gazette. The Notification is effective retrospectively from the stated effective date.
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