Special Procedure for Furnishing Outward Supply Details

Central Government issues new notification under section 148 of CGST Act, 2017. Supersedes previous notifications regarding furnishing outward supply details.

Registered persons with up to 1.5 crore rupees turnover follow special procedure for Form GSTR-1. Details for each quarter specified with respective time periods for furnishing.

For July-September 2018, special provision for Kerala, Kodagu, and Mahe until November 15, 2018.

Taxpayers with GSTIN per notification No. 31/2018 must file by December 31, 2018. Time limit for furnishing details or return for July 2017 to March 2019 to be notified separately.