Registered persons with turnover up to 1.5 crore rupees in the preceding or current financial year notified.
Special procedure outlined for furnishing details of outward supply in FORM GSTR-1.
Details to be provided quarterly, as specified in the table.
Deadlines set for each quarter.
Extension for filing returns under sub-section (2) of section 38 and sub-section (1) of section 39 to be subsequently notified.
Issued by Dr. Sree Parvathy S.L., Under Secretary to the Government of India.