Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 crores for the period from July, 2018 to March, 2019. - ERTS(T) 65/2017/Pt/303-33/2018-State Tax - Meghalaya SGST
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Quarterly GSTR-1 filing schedule for small taxpayers establishes deferred quarterly submission deadlines for outward supply reporting. Prescribes a special quarterly filing regimen for registered persons whose aggregate turnover up to 1.5 crore, permitting them to furnish outward supply details in Form GSTR-1 on a quarterly basis for July 2018-March 2019, and sets the due dates for each quarter while reserving subsequent notification of time limits for monthly returns in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Quarterly GSTR-1 filing schedule for small taxpayers establishes deferred quarterly submission deadlines for outward supply reporting.
Prescribes a special quarterly filing regimen for registered persons whose aggregate turnover up to 1.5 crore, permitting them to furnish outward supply details in Form GSTR-1 on a quarterly basis for July 2018-March 2019, and sets the due dates for each quarter while reserving subsequent notification of time limits for monthly returns in the Official Gazette.
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