This notification notifies registered persons having aggregate turnover up to ₹1.5 crore as a class of persons to follow a special procedure for furnishing details of outward supplies. Such persons are required to furnish FORM GSTR-1 on a quarterly basis for April–June 2019 up to 31 July 2019. The notification also provides that time limits for sections 38 and 39 for earlier periods shall be notified separately.
Issued under: Section 148 of the CGST Act.