Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 crore - 17/2018 – State Tax - Sikkim SGST
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Quarterly GSTR 1 filing required for small taxpayers; deadline and special procedure set with further notification. Registered persons with an aggregate turnover of up to 1.5 crore must follow a special procedure to furnish details of outward supplies in FORM GSTR-1 for the quarter April-June, 2018 by 31st July, 2018, with related procedural measures and any extensions to 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.
Quarterly GSTR 1 filing required for small taxpayers; deadline and special procedure set with further notification.
Registered persons with an aggregate turnover of up to 1.5 crore must follow a special procedure to furnish details of outward supplies in FORM GSTR-1 for the quarter April-June, 2018 by 31st July, 2018, with related procedural measures and any extensions to be notified subsequently in the Official Gazette.
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