G.S.R (E) - Special Procedure for GST Filing:

Scope: Applicable to registered persons with turnover up to 1.5 crore rupees.

Procedure: Details of outward supplies in FORM GSTR-1 required for specified quarters.

Quarterly Schedule: October 2019 to December 2019: Furnish by January 31, 2020. January 2020 to March 2020: Furnish by April 30, 2020.

Further Notifications: Deadline for details or return filing under section 38 for October 2019 to March 2020 to be notified later.

Issued By: Ruchi Bisht, Under Secretary to the Government of India.

Objective: Simplifying GST compliance for small businesses, reducing administrative burden.

Impact: Aims to streamline reporting processes, ensuring smoother adherence to GST regulations.