Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 crore. - F.NO.FIN/REV-3/GST/1/08 (Pt-1)/130 - Nagaland SGST
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Quarterly GSTR-1 filing for taxpayers with specified turnover requires furnishing the April-June return by prescribed extended deadline. The State Government notifies that registered persons with aggregate turnover up to the specified threshold shall furnish details of outward supplies in FORM GSTR-1 for April-June, 2018 by the extended date of 31st July, 2018, and that the detailed special procedure or any further extension for furnishing details or returns for April-June, 2018 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.
Quarterly GSTR-1 filing for taxpayers with specified turnover requires furnishing the April-June return by prescribed extended deadline.
The State Government notifies that registered persons with aggregate turnover up to the specified threshold shall furnish details of outward supplies in FORM GSTR-1 for April-June, 2018 by the extended date of 31st July, 2018, and that the detailed special procedure or any further extension for furnishing details or returns for April-June, 2018 will be notified subsequently in the Official Gazette.
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