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        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.

        <h1>Extension of GSTR-1 filing deadlines for small taxpayers permits later monthly submission per notified schedule.</h1> The Chief Commissioner extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for specified months of July 2017 to March 2018 for the class of registered persons defined by aggregate turnover, setting monthly cut-off dates (July-November 2017 by 10 January 2018; December 2017 by 10 February 2018; January 2018 by 10 March 2018; February 2018 by 10 April 2018; March 2018 by 10 May 2018). Further extensions for return filing under related provisions will be notified later.

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