Quarterly GSTR-1 filing procedure prescribed for small registered persons with deferred return timelines. Registered persons having aggregate turnover up to 1.5 crore rupees are placed under a special procedure for furnishing outward supply details in FORM GSTR-1. The notification prescribes quarterly filing deadlines for the relevant periods and provides that the time limit for furnishing details or return under section 38(2) for October 2020 to March 2021 will be notified separately in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Quarterly GSTR-1 filing procedure prescribed for small registered persons with deferred return timelines.
Registered persons having aggregate turnover up to 1.5 crore rupees are placed under a special procedure for furnishing outward supply details in FORM GSTR-1. The notification prescribes quarterly filing deadlines for the relevant periods and provides that the time limit for furnishing details or return under section 38(2) for October 2020 to March 2021 will be notified separately in the Official Gazette.
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