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. - G.O. Ms. No. 40 - Puducherry SGST
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Quarterly GSTR-1 due dates set for small taxpayers to file outward supply returns by specified quarterly deadlines. Notification prescribes quarterly filing deadlines for FORM GSTR-1 for registered persons below the specified aggregate turnover threshold for July 2018-March 2019, lists the quarters for which returns must be furnished, and provides that detailed special procedural rules for furnishing returns under the Puducherry Goods and Services Tax Act 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 due dates set for small taxpayers to file outward supply returns by specified quarterly deadlines.
Notification prescribes quarterly filing deadlines for FORM GSTR-1 for registered persons below the specified aggregate turnover threshold for July 2018-March 2019, lists the quarters for which returns must be furnished, and provides that detailed special procedural rules for furnishing returns under the Puducherry Goods and Services Tax Act will be notified subsequently in the Official Gazette.
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