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Time period for furnishing GSTR-1: quarterly deadlines set for specified small taxpayers, with further monthly timelines to follow. The notification prescribes a special procedure requiring registered persons within the notified aggregate turnover threshold to furnish details of outward supplies in Form GSTR-1 for specified quarters within prescribed time limits: October-December 2019 by 31st January 2020 and January-March 2020 by 30th April 2020; monthly time limits for October 2019-March 2020 will be notified later in the Official Gazette, and the notification is effective from 9th October 2019.
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Provisions expressly mentioned in the judgment/order text.
Time period for furnishing GSTR-1: quarterly deadlines set for specified small taxpayers, with further monthly timelines to follow.
The notification prescribes a special procedure requiring registered persons within the notified aggregate turnover threshold to furnish details of outward supplies in Form GSTR-1 for specified quarters within prescribed time limits: October-December 2019 by 31st January 2020 and January-March 2020 by 30th April 2020; monthly time limits for October 2019-March 2020 will be notified later in the Official Gazette, and the notification is effective from 9th October 2019.
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