Seeks to extend 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 month of November, 2019 - F.1-11(91)-TAX/GST/2019(Part-VI) - Tripura SGST
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Extension of GSTR-1 filing deadline for high-turnover Tripura taxpayers, permitting additional time to furnish outward supply details. Extension of the time limit for furnishing details of outward supplies in FORM GSTR-1 is provided for registered persons whose principal place of business is in Tripura and whose aggregate turnover exceeds the high-turnover threshold in the preceding or current financial year, permitting submission for the specified month until the extended date; the amendment is made by the Commissioner under section 37(1) proviso and section 168 of the Tripura SGST Act, 2017 and is deemed to be in force from the stated commencement date.
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 high-turnover Tripura taxpayers, permitting additional time to furnish outward supply details.
Extension of the time limit for furnishing details of outward supplies in FORM GSTR-1 is provided for registered persons whose principal place of business is in Tripura and whose aggregate turnover exceeds the high-turnover threshold in the preceding or current financial year, permitting submission for the specified month until the extended date; the amendment is made by the Commissioner under section 37(1) proviso and section 168 of the Tripura SGST Act, 2017 and is deemed to be in force from the stated commencement date.
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