GST INDIA Biz — Prescribing due dates for quarterly GSTR-1 for small taxpayers

Notification No. 74/2020

Date: October 15, 2020

Subject: Prescribing due dates for quarterly GSTR-1 for small taxpayers

Description:

Notifies special procedure for registered persons with aggregate turnover up to ₹1.5 crore. Prescribes due dates for furnishing quarterly GSTR-1 for October–December 2020 and January–March 2021. Defers notification of due dates under section 38(2) for the relevant months.
Effective Date: 15.10.2020

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