Quarterly GSTR-1 filing permitted for small taxpayers under a special procedure, with prescribed quarterly deadlines and further notice. Notification designates registered persons below a prescribed aggregate turnover threshold as eligible to follow a special procedure for filing outward supply details in FORM GSTR-1 on a quarterly basis; it prescribes last dates for the two specified quarters and states that the time limit for furnishing details or returns for the months within that period will 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 permitted for small taxpayers under a special procedure, with prescribed quarterly deadlines and further notice.
Notification designates registered persons below a prescribed aggregate turnover threshold as eligible to follow a special procedure for filing outward supply details in FORM GSTR-1 on a quarterly basis; it prescribes last dates for the two specified quarters and states that the time limit for furnishing details or returns for the months within that period will be notified subsequently in the Official Gazette.
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