Notification to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 Crore - 129/ST-2 - Haryana SGST
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Quarterly GST return filing mandated for small taxpayers with prescribed quarterly windows and specified due dates under notification. Notification prescribes quarterly furnishing of outward supply details in FORM GSTR-1 for registered persons with aggregate turnover up to One Crore Fifty Lakh rupees, designating them to follow a special procedure and specifying extended due dates for the quarters July-September, October-December, and January-March within the transitional period, with further procedural details or extensions to be notified 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.
Quarterly GST return filing mandated for small taxpayers with prescribed quarterly windows and specified due dates under notification.
Notification prescribes quarterly furnishing of outward supply details in FORM GSTR-1 for registered persons with aggregate turnover up to One Crore Fifty Lakh rupees, designating them to follow a special procedure and specifying extended due dates for the quarters July-September, October-December, and January-March within the transitional period, with further procedural details or extensions to be notified in the Official Gazette.
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