Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020 - 46/2019—State Tax - Maharashtra SGST
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GSTR-1 due date extension for large taxpayers: outward supply details now due by the next month's eleventh day. Extends the due date for furnishing details of outward supplies in FORM GSTR-1 for registered persons above the specified aggregate turnover threshold to the eleventh day of the month succeeding each month from October 2019 to March 2020, under the proviso to the provision governing outward supply details read with the enabling provision of the State GST Act; separate time limits for returns under the recipient-facing provision will be notified later in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
GSTR-1 due date extension for large taxpayers: outward supply details now due by the next month's eleventh day.
Extends the due date for furnishing details of outward supplies in FORM GSTR-1 for registered persons above the specified aggregate turnover threshold to the eleventh day of the month succeeding each month from October 2019 to March 2020, under the proviso to the provision governing outward supply details read with the enabling provision of the State GST Act; separate time limits for returns under the recipient-facing provision will be notified later in the Official Gazette.
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