Notification to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 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 - 93/GST-2 - Haryana SGST
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GSTR-1 due dates prescribed for small registered persons, fixing quarterly filing deadlines and deferring monthly return time limits. Notification designates registered persons below the aggregate turnover threshold as a class required to follow a special quarterly procedure to furnish outward supply details in FORM GSTR-1 and prescribes due dates for the October-December and January-March quarters, while reserving notification of the time limit for furnishing monthly details or returns for the October-March period to a subsequent Gazette notification.
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Provisions expressly mentioned in the judgment/order text.
GSTR-1 due dates prescribed for small registered persons, fixing quarterly filing deadlines and deferring monthly return time limits.
Notification designates registered persons below the aggregate turnover threshold as a class required to follow a special quarterly procedure to furnish outward supply details in FORM GSTR-1 and prescribes due dates for the October-December and January-March quarters, while reserving notification of the time limit for furnishing monthly details or returns for the October-March period to a subsequent Gazette notification.
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