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GSTR-1 filing requirement mandates electronic submission for specified registered persons for the July-September quarter by prescribed deadline. The amendment inserts a proviso requiring registered persons with principal place of business in Srikakulam district, Andhra Pradesh, to furnish details of outward supplies for July-September 2018 in FORM GSTR-1 electronically through the common portal; the notification is deemed effective from 29 November 2018.
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Provisions expressly mentioned in the judgment/order text.
GSTR-1 filing requirement mandates electronic submission for specified registered persons for the July-September quarter by prescribed deadline.
The amendment inserts a proviso requiring registered persons with principal place of business in Srikakulam district, Andhra Pradesh, to furnish details of outward supplies for July-September 2018 in FORM GSTR-1 electronically through the common portal; the notification is deemed effective from 29 November 2018.
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