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GSTR-1 filing deadlines extended for small taxpayers with staggered quarterly due dates and a notified special procedure. Notification requires registered persons with aggregate turnover of upto 1.5 crore rupees to follow a special procedure for furnishing details of outward supplies in FORM GSTR-1, prescribing quarterly deadlines for transitional quarters (July-September 2017 by 31st December 2017; October-December 2017 by 15th February 2018; January-March 2018 by 30th April 2018) and noting that further special procedures or extensions for July 2017-March 2018 will be notified in the Official Gazette.
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GSTR-1 filing deadlines extended for small taxpayers with staggered quarterly due dates and a notified special procedure.
Notification requires registered persons with aggregate turnover of upto 1.5 crore rupees to follow a special procedure for furnishing details of outward supplies in FORM GSTR-1, prescribing quarterly deadlines for transitional quarters (July-September 2017 by 31st December 2017; October-December 2017 by 15th February 2018; January-March 2018 by 30th April 2018) and noting that further special procedures or extensions for July 2017-March 2018 will be notified in the Official Gazette.
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