Quarterly GSTR 1 filing obligation for small taxpayers: special procedure fixes a deadline for the specified quarter. The notification designates registered persons having aggregate turnover up to 1.5 crore rupees as required to furnish outward supply details in FORM GSTR 1 on a quarterly basis. It fixes 31 October 2019 as the due date for FORM GSTR 1 for July-September 2019 and provides that time limits for furnishing monthly details or returns for July-September 2019 will be notified later. The notification is effective from 28 June 2019.
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Provisions expressly mentioned in the judgment/order text.
Quarterly GSTR 1 filing obligation for small taxpayers: special procedure fixes a deadline for the specified quarter.
The notification designates registered persons having aggregate turnover up to 1.5 crore rupees as required to furnish outward supply details in FORM GSTR 1 on a quarterly basis. It fixes 31 October 2019 as the due date for FORM GSTR 1 for July-September 2019 and provides that time limits for furnishing monthly details or returns for July-September 2019 will be notified later. The notification is effective from 28 June 2019.
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