Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year - S.O. 199 - Bihar SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Special GSTR-1 filing procedure for small registered persons mandates quarterly submission of outward supply details by specified deadlines. Notification under section 148 notifies registered persons below the specified aggregate turnover threshold as a class required to follow a special procedure to furnish details of outward supply in FORM GSTR-1 on a quarterly basis, fixing specific deadlines for the quarters identified and stating that the time limit for furnishing details or returns under sub section (2) of section 38 for the intervening months will be notified subsequently.
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.
Special GSTR-1 filing procedure for small registered persons mandates quarterly submission of outward supply details by specified deadlines.
Notification under section 148 notifies registered persons below the specified aggregate turnover threshold as a class required to follow a special procedure to furnish details of outward supply in FORM GSTR-1 on a quarterly basis, fixing specific deadlines for the quarters identified and stating that the time limit for furnishing details or returns under sub section (2) of section 38 for the intervening months will be notified subsequently.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.