Special procedure for small taxpayers: quarterly GSTR-1 furnishing permitted under notified schedule for outward supplies. Registered persons with aggregate turnover of up to 1.5 crore rupees are notified as a class required to follow a special procedure to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis, with specified quarterly deadlines for July 2018 through March 2019; related monthly filing time limits will be notified subsequently and the notification is given retroactive effect from a specified 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.
Special procedure for small taxpayers: quarterly GSTR-1 furnishing permitted under notified schedule for outward supplies.
Registered persons with aggregate turnover of up to 1.5 crore rupees are notified as a class required to follow a special procedure to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis, with specified quarterly deadlines for July 2018 through March 2019; related monthly filing time limits will be notified subsequently and the notification is given retroactive effect from a specified date.
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