Prescribe the due dates for furnishing the details of outward supply of goods or services or both for GSTR1 from July 2018 to march 2019 - S.O. 224 - Bihar SGST
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Quarterly GSTR 1 filing relief for small taxpayers grants extended due dates for specified quarterly periods under state GST. Prescribes a special procedure allowing registered persons below the aggregate turnover threshold to furnish outward supply details in FORM GSTR 1 quarterly for July 2018-March 2019, with specified extended due dates for each quarter; indicates that time limits for furnishing details or returns for monthly periods within July 2018-March 2019 will be notified subsequently and that the notification is effective from its issue date.
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 relief for small taxpayers grants extended due dates for specified quarterly periods under state GST.
Prescribes a special procedure allowing registered persons below the aggregate turnover threshold to furnish outward supply details in FORM GSTR 1 quarterly for July 2018-March 2019, with specified extended due dates for each quarter; indicates that time limits for furnishing details or returns for monthly periods within July 2018-March 2019 will be notified subsequently and that the notification is effective from its issue date.
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