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 - 74/2020 – State Tax - Jharkhand SGST
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Quarterly GSTR-1 filing due dates prescribed for small taxpayers, with specified deadlines and retrospective effectiveness. Registered persons with aggregate turnover up to 1.5 crore rupees must follow a special procedure to furnish outward supply details in FORM GSTR-1. The notification prescribes deadlines: October-December 2020 returns by 13th January, 2021 and January-March 2021 returns by 13th April, 2021, with the notification deemed effective from 15th October, 2020 and additional time limits to be notified in the Gazette.
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Provisions expressly mentioned in the judgment/order text.
Quarterly GSTR-1 filing due dates prescribed for small taxpayers, with specified deadlines and retrospective effectiveness.
Registered persons with aggregate turnover up to 1.5 crore rupees must follow a special procedure to furnish outward supply details in FORM GSTR-1. The notification prescribes deadlines: October-December 2020 returns by 13th January, 2021 and January-March 2021 returns by 13th April, 2021, with the notification deemed effective from 15th October, 2020 and additional time limits to be notified in the Gazette.
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