Delhi Finance Dept. Updates GSTR-1 Filing Rules for Small Businesses Under GST Act 2017, Supersedes Prior Notifications.
The notification issued by the Finance Department of Delhi supersedes previous notifications dated December 12, 2017, and August 30, 2019, under the Delhi Goods and Services Tax Act, 2017. It specifies that registered persons with an aggregate turnover of up to 1.5 crore rupees must follow a special procedure for furnishing details of outward supply of goods or services in FORM GSTR-1. The notification outlines deadlines for filing these details for various quarters between July 2017 and March 2019. The notification came into effect on September 10, 2018, and applies to specified regions and taxpayers.
Full Summary is availble for active users!
Note: It is a system-generated summary and is for quick
reference only.