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.