Seeks to amend notification No. 21/2018–C.T./GST (44/2018– State Tax)to extend the due date for filing of FORM GSTR - 1 for the newly migrated taxpayers having aggregate turnover above ₹ 1.5 crores rupees - 31/2018–C.T./GST - 72/2018 – State Tax - West Bengal SGST
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Due date extension for GSTR 1 filings for newly migrated taxpayers extended to a March deadline. Amends Notification No. 21/2018 C.T./GST to extend FORM GSTR 1 obligations for newly migrated taxpayers by substituting the return period 'July, 2017 to November, 2018' with 'July, 2017 to February, 2019' and replacing the filing due date '31st day of December, 2018' with '31st day of March, 2019.'
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.
Due date extension for GSTR 1 filings for newly migrated taxpayers extended to a March deadline.
Amends Notification No. 21/2018 C.T./GST to extend FORM GSTR 1 obligations for newly migrated taxpayers by substituting the return period "July, 2017 to November, 2018" with "July, 2017 to February, 2019" and replacing the filing due date "31st day of December, 2018" with "31st day of March, 2019."
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