Special Procedure for Small Businesses in GST Filing

Eligibility: Registered persons with turnover up to 1.5 crore rupees. Form Requirement: Submit details of outward supply in FORM GSTR-1.

Quarterly Reporting: Details for each quarter specified in the table. Deadlines: July - September 2018: October 31, 2018 October - December 2018: January 31, 2019 January - March 2019: April 30, 2019

Future Notified Deadlines: For July 2018 to March 2019 to be announced later. Authority: Dr. Sree Parvathy S.L., Under Secretary to the Government of India.

Objective: Simplifies compliance for small businesses under GST regulations.