Quarterly GST return filing timelines notified for small registered persons, with separate future notification for section 38(2) details. Registered persons with aggregate turnover up to 1.5 crore rupees are notified to follow a special procedure for furnishing outward supply details. FORM GSTR-1 is to be filed quarterly, with due dates specified for April to June 2020 and July to September 2020. The time limit for furnishing details or return under section 38(2) for April 2020 to September 2020 is to be separately notified in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Quarterly GST return filing timelines notified for small registered persons, with separate future notification for section 38(2) details.
Registered persons with aggregate turnover up to 1.5 crore rupees are notified to follow a special procedure for furnishing outward supply details. FORM GSTR-1 is to be filed quarterly, with due dates specified for April to June 2020 and July to September 2020. The time limit for furnishing details or return under section 38(2) for April 2020 to September 2020 is to be separately notified in the Official Gazette.
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