Notify the registered persons having aggregate turnover of up to 1.5 crore rupees in the special procedure as mentioned below for furnishing the details of outward supply of goods or services. - 45/2019-State Tax - Himachal Pradesh SGST
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Special procedure for small taxpayers requires quarterly GSTR-1 filing for specified quarters with prescribed future deadlines. Notification designates registered persons with aggregate turnover up to the specified small taxpayer threshold to follow a special procedure and mandates furnishing details of outward supply of goods or services in FORM GSTR-1 for the quarter in which supplies are effected; filing timelines for the October-December quarter and the January-March quarter are prescribed, and the time limit for furnishing details or returns for October through March 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.
Special procedure for small taxpayers requires quarterly GSTR-1 filing for specified quarters with prescribed future deadlines.
Notification designates registered persons with aggregate turnover up to the specified small taxpayer threshold to follow a special procedure and mandates furnishing details of outward supply of goods or services in FORM GSTR-1 for the quarter in which supplies are effected; filing timelines for the October-December quarter and the January-March quarter are prescribed, and the time limit for furnishing details or returns for October through March will be notified subsequently in the Official Gazette.
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