Turnover-based GSTR-1 filing: special quarterly procedure set with specific submission deadlines and further notification to follow. Prescribes a special procedure requiring registered persons below the notified turnover threshold to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis under the Bihar GST Rules, with specific deadlines for the quarters April-June and July-September and a subsequent Gazette notification to specify time limits for monthly returns for April-September.
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 GSTR-1 filing: special quarterly procedure set with specific submission deadlines and further notification to follow.
Prescribes a special procedure requiring registered persons below the notified turnover threshold to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis under the Bihar GST Rules, with specific deadlines for the quarters April-June and July-September and a subsequent Gazette notification to specify time limits for monthly returns for April-September.
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