Seeks to extend the due dates for furnishing of Form GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores. - Tax/4(53)/GST-NOTN/2016/17 - Manipur SGST
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Extension of GSTR-1 due dates establishes staggered monthly filing deadlines for specified months under Manipur GST notification. Extension of time is provided for furnishing details in Form GSTR-1 under section 37(1) by registered persons whose aggregate turnover exceeded the specified threshold, with a staggered schedule of revised deadlines for months July 2017 through March 2018; separate extensions for returns under section 38(2) and section 39(1) will be notified subsequently.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-1 due dates establishes staggered monthly filing deadlines for specified months under Manipur GST notification.
Extension of time is provided for furnishing details in Form GSTR-1 under section 37(1) by registered persons whose aggregate turnover exceeded the specified threshold, with a staggered schedule of revised deadlines for months July 2017 through March 2018; separate extensions for returns under section 38(2) and section 39(1) will be notified subsequently.
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