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    <title>Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs. 1.5 crores</title>
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    <description>Notification under section 148 permits registered persons with aggregate turnover up to 1.5 crore to furnish details of outward supplies quarterly in FORM GSTR-1, with specified extended due dates for quarters from July-September 2017 through January-March 2019. It supersedes earlier notifications and mandates electronic filing for certain regional classes and for taxpayers issued GSTIN under a prior notification; time limits for returns under section 38(2) and section 39(1) for July 2017-March 2019 will be notified later.</description>
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      <description>Notification under section 148 permits registered persons with aggregate turnover up to 1.5 crore to furnish details of outward supplies quarterly in FORM GSTR-1, with specified extended due dates for quarters from July-September 2017 through January-March 2019. It supersedes earlier notifications and mandates electronic filing for certain regional classes and for taxpayers issued GSTIN under a prior notification; time limits for returns under section 38(2) and section 39(1) for July 2017-March 2019 will be notified later.</description>
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