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 quarters from October, 2019 to March, 2020 - 38/1/2017-Fin(R&C)(113) - Goa SGST
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Due dates for furnishing GSTR-1 set for eligible small taxpayers, establishing a quarterly filing schedule and subsequent monthly notifications. Notification prescribes a special procedure under section 148 for a class of registered persons meeting the aggregate turnover threshold to furnish outward-supply details in FORM GSTR-1 on a quarterly timetable, fixes last dates for specified quarters, and states that monthly time limits under subsection (2) of section 38 will be notified subsequently; the notification is operative from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
Due dates for furnishing GSTR-1 set for eligible small taxpayers, establishing a quarterly filing schedule and subsequent monthly notifications.
Notification prescribes a special procedure under section 148 for a class of registered persons meeting the aggregate turnover threshold to furnish outward-supply details in FORM GSTR-1 on a quarterly timetable, fixes last dates for specified quarters, and states that monthly time limits under subsection (2) of section 38 will be notified subsequently; the notification is operative from the stated commencement date.
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