Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. - 71/2018 - Central GST (CGST)
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Extension of GSTR-1 filing deadline for newly migrated taxpayers, widening the return period and postponing the final submission date. Extends the time limit for furnishing details of outward supplies in Form GSTR-1 for newly migrated taxpayers by amending the second proviso of paragraph 2 of the principal notification: the return period is changed to July, 2017 to December, 2018 and the final filing date is extended to 31st March, 2019.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-1 filing deadline for newly migrated taxpayers, widening the return period and postponing the final submission date.
Extends the time limit for furnishing details of outward supplies in Form GSTR-1 for newly migrated taxpayers by amending the second proviso of paragraph 2 of the principal notification: the return period is changed to July, 2017 to December, 2018 and the final filing date is extended to 31st March, 2019.
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