TMI BlogQuarterly GSTR-1 Filers Risk Penalties for Incorrect Aggregate Turnover Reporting under CGST Act 2017.Where the registered person wrongly reports his aggregate turnover and opts to file FORM GSTR-1 on quarterly basis, he may be liable for punitive action under the CGST Act, 2017. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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