Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019. - 76/2019 - Central GST (CGST)
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Extension of GSTR-1 filing deadline for eligible registered persons in specified states to allow delayed November filing. Inserts a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons whose principal place of business is in Assam, Manipur or Tripura and who have aggregate turnover of more than 1.5 crore rupees in the preceding or current financial year, in respect of the month of November 2019, and declares the amendment effective from 11th December 2019.
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 eligible registered persons in specified states to allow delayed November filing.
Inserts a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons whose principal place of business is in Assam, Manipur or Tripura and who have aggregate turnover of more than 1.5 crore rupees in the preceding or current financial year, in respect of the month of November 2019, and declares the amendment effective from 11th December 2019.
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