Prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto ₹ 1.5 crores for the months of April, May and June, 2019 under the BGST Act, 2017 - S.O. 49 - Bihar SGST
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Quarterly GSTR-1 filing imposed for small turnover taxpayers with a specified due date for the April-June return. Designated taxpayers with aggregate turnover up to 1.5 crore rupees must follow a special procedure to furnish outward supply details in FORM GSTR-1 quarterly. For the April-June 2019 quarter, those taxpayers must file FORM GSTR-1 by 31 July 2019; time limits for returns covering July 2017-June 2019 will be notified later in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Quarterly GSTR-1 filing imposed for small turnover taxpayers with a specified due date for the April-June return.
Designated taxpayers with aggregate turnover up to 1.5 crore rupees must follow a special procedure to furnish outward supply details in FORM GSTR-1 quarterly. For the April-June 2019 quarter, those taxpayers must file FORM GSTR-1 by 31 July 2019; time limits for returns covering July 2017-June 2019 will be notified later in the Official Gazette.
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