Notification under section 148 to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year under the HGST Act, 2017. - 23/GST-2 - Haryana SGST
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GSTR-1 filing deadlines for small taxpayers prescribed under a special procedure for quarterly outward-supply reporting. Registered persons with aggregate turnover below the specified threshold are required to furnish details of outward supplies in FORM GSTR-1 under the Haryana GST rules for specified quarters, with the notification prescribing due dates for furnishing those quarterly details and providing that time limits for monthly returns will be notified subsequently in the official gazette.
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.
GSTR-1 filing deadlines for small taxpayers prescribed under a special procedure for quarterly outward-supply reporting.
Registered persons with aggregate turnover below the specified threshold are required to furnish details of outward supplies in FORM GSTR-1 under the Haryana GST rules for specified quarters, with the notification prescribing due dates for furnishing those quarterly details and providing that time limits for monthly returns will be notified subsequently in the official gazette.
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