Special Procedure for Outward Supply Details: April to September 2020
Registered persons with turnover up to Rs. 1.5 crore in the preceding or current financial year follow special procedure.
Furnish details of outward supply of goods or services in FORM GSTR-1.
Details to be provided for each quarter as per specified time periods.
For April to June 2020 quarter, furnish details by July 31, 2020.
For July to September 2020 quarter, furnish details by October 31, 2020.
Time limit for furnishing details or return under section 38(2) to be notified separately.
Aim is to streamline compliance amid ongoing challenges. Decision aligned with Council recommendations for smoother tax administration.
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