Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggrgate turnover more than 1.5 crore. - CT/LEG/GST-NT/12/17/151-004/2018 - Nagaland SGST
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Extension of GSTR-1 due dates for taxpayers with high turnover; quarterly outward-supply filing deadlines deferred for specified months. Extension of due dates is prescribed for furnishing details of outward supplies in FORM GSTR-1 by registered persons meeting the aggregate turnover criterion, with deferred last dates for the months of April, May and June as specified in the Table. A separate extension for furnishing returns under the provisions governing return submission will be notified subsequently 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.
Extension of GSTR-1 due dates for taxpayers with high turnover; quarterly outward-supply filing deadlines deferred for specified months.
Extension of due dates is prescribed for furnishing details of outward supplies in FORM GSTR-1 by registered persons meeting the aggregate turnover criterion, with deferred last dates for the months of April, May and June as specified in the Table. A separate extension for furnishing returns under the provisions governing return submission will be notified subsequently in the Official Gazette.
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