Prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021 - FTX.56/2017/Pt-IV/56 - Assam SGST
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GSTR-1 filing deadlines: quarterly special procedure for small registered persons with specified quarterly due dates. Notification under section 148 of the Assam GST Act prescribes a special quarterly procedure for registered persons with aggregate turnover up to 1.5 crore rupees to furnish outward supply details in FORM GSTR-1 under the Assam GST Rules, specifying mid-January and mid-April deadlines for the October-December and January-March quarters respectively, with monthly return time limits for October 2020-March 2021 to be notified later.
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Provisions expressly mentioned in the judgment/order text.
GSTR-1 filing deadlines: quarterly special procedure for small registered persons with specified quarterly due dates.
Notification under section 148 of the Assam GST Act prescribes a special quarterly procedure for registered persons with aggregate turnover up to 1.5 crore rupees to furnish outward supply details in FORM GSTR-1 under the Assam GST Rules, specifying mid-January and mid-April deadlines for the October-December and January-March quarters respectively, with monthly return time limits for October 2020-March 2021 to be notified later.
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