Special Procedure for Small Businesses in GST Filing

Legal Authority: Central Government, under section 148 of the Central Goods and Services Tax Act, 2017, notifies small businesses.

Eligible Businesses: Registered persons with turnover up to 1.5 crore rupees in the preceding or current financial year.

Special Procedure: File details of outward supplies for April to June 2018 by July 31, 2018, in FORM GSTR-1. Future Notifications: Extension for filing details or return for April to June 2018 to be notified later.

Issued By: Ruchi Bisht, Under Secretary to the Government of India. Effective Date: Immediate implementation for the specified quarter.