Special Procedure for GSTR-1 Filing

Notification Issued: Central Government introduces special procedure for GSTR-1 filing.

Eligible Businesses: Registered persons with turnover up to 1.5 crore rupees in preceding or current financial year.

Quarterly Filing: Details of outward supplies in FORM GSTR-1 required quarterly.

Timeframes: For October to December 2020, due by January 13, 2021. For January to March 2021, due by April 13, 2021.

Further Updates: Time limit for GSTR-3B filing under section 38 to be notified separately.

Issued By: Pramod Kumar, Director, Government of India.

Compliance Reminder: Affected businesses urged to adhere to revised filing timelines.