Quarterly GSTR-1 filing for small registered persons with specified quarterly deadlines and deferred monthly return timelines. Notification requires registered persons below the turnover threshold to furnish outward-supply details in FORM GSTR-1 quarterly, with set deadlines for the April-June and July-September quarters; separate time limits for furnishing details or returns under section 38(2) for April-September will be notified subsequently, and the notification is deemed effective from an earlier specified date.
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 for small registered persons with specified quarterly deadlines and deferred monthly return timelines.
Notification requires registered persons below the turnover threshold to furnish outward-supply details in FORM GSTR-1 quarterly, with set deadlines for the April-June and July-September quarters; separate time limits for furnishing details or returns under section 38(2) for April-September will be notified subsequently, and the notification is deemed effective from an earlier specified date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
