Issued under section 148 of the CGST Act, this notification prescribes a special procedure for registered persons with aggregate turnover up to ₹1.5 crore to furnish FORM GSTR-1 on a quarterly basis. It specifies extended due dates for quarters from July 2017 to March 2019, and provides special timelines for taxpayers in Kerala, Kodagu district and Mahe. The notification consolidates and supersedes earlier special-procedure notifications.

Amendment:

Yes it has been amended through notification 71/2018, 64/2018,