To extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers - 72/2018—State Tax - Maharashtra SGST
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Extension of GSTR-1 filing deadline for newly migrated taxpayers prolongs the reported period and postpones final submission date. Amendment extends the time for furnishing outward supply details in FORM GSTR 1 for newly migrated taxpayers by substituting the earlier covered return period and final filing date specified in Notification No. 44/2018 State Tax with extended equivalents, thereby postponing the cut off date for submission and enlarging the months to be reported under the prior notification.
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.
Extension of GSTR-1 filing deadline for newly migrated taxpayers prolongs the reported period and postpones final submission date.
Amendment extends the time for furnishing outward supply details in FORM GSTR 1 for newly migrated taxpayers by substituting the earlier covered return period and final filing date specified in Notification No. 44/2018 State Tax with extended equivalents, thereby postponing the cut off date for submission and enlarging the months to be reported under the prior notification.
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