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 rupees 1.5 crore in the preceding financial year or the current financial year. - S. R. O. No. 929/2020 - Kerala SGST
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GSTR-1 quarterly furnishing for small taxpayers: special procedure with prescribed staggered submission dates for successive quarters. Notification under section 148 prescribes that registered persons below the small taxpayer turnover threshold shall follow a special procedure to furnish outward supply details in FORM GSTR-1 on a quarterly basis, with distinct final submission dates for each quarter; time limits for furnishing details or returns under section 38(2) for the intervening months will be notified later 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.
GSTR-1 quarterly furnishing for small taxpayers: special procedure with prescribed staggered submission dates for successive quarters.
Notification under section 148 prescribes that registered persons below the small taxpayer turnover threshold shall follow a special procedure to furnish outward supply details in FORM GSTR-1 on a quarterly basis, with distinct final submission dates for each quarter; time limits for furnishing details or returns under section 38(2) for the intervening months will be notified later in the Official Gazette.
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