Turnover-based simplified filing: registered small taxpayers must follow quarterly GSTR-1 special procedure by prescribed deadlines. Notification requires registered persons with aggregate turnover up to 1.5 crore rupees to follow a special procedure for furnishing outward supply details in FORM GSTR-1 for quarters from July 2017 to March 2019, specifies final dates for filing each quarter (with certain regional and newly registered taxpayer exceptions for electronic filing through the common portal), states that prior notifications are superseded except as to past actions, and provides that time limits for related monthly returns will be notified subsequently.
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.
Turnover-based simplified filing: registered small taxpayers must follow quarterly GSTR-1 special procedure by prescribed deadlines.
Notification requires registered persons with aggregate turnover up to 1.5 crore rupees to follow a special procedure for furnishing outward supply details in FORM GSTR-1 for quarters from July 2017 to March 2019, specifies final dates for filing each quarter (with certain regional and newly registered taxpayer exceptions for electronic filing through the common portal), states that prior notifications are superseded except as to past actions, and provides that time limits for related monthly returns will be notified subsequently.
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