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 Goa Goods and Services Tax Act, 2017 - 38/1/2017-Fin(R&C)(139) - Goa SGST
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Special GSTR-1 due dates for small registered persons set; quarterly filings required by specified month-ends. Notification under section 148 designates registered persons with aggregate turnover up to 1.5 crore rupees as a class required to follow a special procedure for furnishing outward supply details in FORM GSTR-1; it prescribes furnishing for April-June 2020 by 31st July 2020 and for July-September 2020 by 31st October 2020, with further time limits for April-September 2020 to be notified 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.
Special GSTR-1 due dates for small registered persons set; quarterly filings required by specified month-ends.
Notification under section 148 designates registered persons with aggregate turnover up to 1.5 crore rupees as a class required to follow a special procedure for furnishing outward supply details in FORM GSTR-1; it prescribes furnishing for April-June 2020 by 31st July 2020 and for July-September 2020 by 31st October 2020, with further time limits for April-September 2020 to be notified in the Official Gazette.
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