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