Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019 - FTX.56/2017/Pt-1/136 - Assam SGST
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Quarterly GSTR-1 filing for small taxpayers fixed with specified due dates under the Assam GST procedure. Prescribes a special quarterly procedure for furnishing outward supply details in FORM GSTR-1 by registered persons having aggregate turnover of up to 1.5 crore rupees. The notification fixes the due dates for July to September 2018, October to December 2018, and January to March 2019, and states that the corresponding time limit for furnishing the return or details for July 2018 to March 2019 will be notified separately.
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.
Quarterly GSTR-1 filing for small taxpayers fixed with specified due dates under the Assam GST procedure.
Prescribes a special quarterly procedure for furnishing outward supply details in FORM GSTR-1 by registered persons having aggregate turnover of up to 1.5 crore rupees. The notification fixes the due dates for July to September 2018, October to December 2018, and January to March 2019, and states that the corresponding time limit for furnishing the return or details for July 2018 to March 2019 will be notified separately.
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