Return filing obligations for casual and non-resident taxpayers, requiring periodic GSTR submissions and time-bound final returns. Casual and non-resident taxpayers must file GSTR 1, GSTR 2 and GSTR 3 for the period covered by their registration; if registration exceeds one month, monthly returns are filed for full months and a return for the remaining period must be submitted within seven days after registration expiry.
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Provisions expressly mentioned in the judgment/order text.
Return filing obligations for casual and non-resident taxpayers, requiring periodic GSTR submissions and time-bound final returns.
Casual and non-resident taxpayers must file GSTR 1, GSTR 2 and GSTR 3 for the period covered by their registration; if registration exceeds one month, monthly returns are filed for full months and a return for the remaining period must be submitted within seven days after registration expiry.
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