Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September, 2019 - 38/1/2017-Fin(R&C)(103)/3060 - Goa SGST
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GSTR-1 filing deadline for small taxpayers set to end of October under special quarterly procedure for July-September returns. Notification requires registered persons within the specified turnover threshold to furnish details of outward supplies in FORM GSTR-1 for July-September, 2019 by 31st October, 2019 under section 148 of the Goa Goods and Services Tax Act, 2017, and states that time limits for returns under section 38(2) and section 39(1) for July-September, 2019 will be notified subsequently.
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.
GSTR-1 filing deadline for small taxpayers set to end of October under special quarterly procedure for July-September returns.
Notification requires registered persons within the specified turnover threshold to furnish details of outward supplies in FORM GSTR-1 for July-September, 2019 by 31st October, 2019 under section 148 of the Goa Goods and Services Tax Act, 2017, and states that time limits for returns under section 38(2) and section 39(1) for July-September, 2019 will be notified subsequently.
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