Regarding due date for furnishing FORM GSTR-1 for April to June, 20 and July to Sept, 20 for certain category registered persons - F. 1-11(91)-TAX/GST/2020(Part-II) - Tripura SGST
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GSTR-1 filing deadline extended for small registered persons to quarterly submission with specified future timelines. Notification under section 148 designates registered persons with aggregate turnover up to 1.5 crore as required to follow a special procedure to furnish outward supply details in FORM GSTR-1 on a quarterly basis. It prescribes submission of FORM GSTR-1 for the April-June quarter by the prescribed date and for the July-September quarter by a later prescribed date, and states that the time limits for furnishing details or returns under section 38(2) for April-September will be notified subsequently in the Official Gazette.
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GSTR-1 filing deadline extended for small registered persons to quarterly submission with specified future timelines.
Notification under section 148 designates registered persons with aggregate turnover up to 1.5 crore as required to follow a special procedure to furnish outward supply details in FORM GSTR-1 on a quarterly basis. It prescribes submission of FORM GSTR-1 for the April-June quarter by the prescribed date and for the July-September quarter by a later prescribed date, and states that the time limits for furnishing details or returns under section 38(2) for April-September will be notified subsequently in the Official Gazette.
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