Quarterly GSTR-1 filing for small taxpayers set with a specified deadline and deferred return timelines to be notified. Notification requires registered persons below the small taxpayer turnover threshold to follow a special quarterly procedure and to furnish outward supply details in FORM GSTR 1 for the quarter July-September 2019 by the specified deadline; statutory time limits for related return filings for the months in that quarter will be notified later.
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Provisions expressly mentioned in the judgment/order text.
Quarterly GSTR-1 filing for small taxpayers set with a specified deadline and deferred return timelines to be notified.
Notification requires registered persons below the small taxpayer turnover threshold to follow a special quarterly procedure and to furnish outward supply details in FORM GSTR 1 for the quarter July-September 2019 by the specified deadline; statutory time limits for related return filings for the months in that quarter will be notified later.
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