GST INDIA Biz — Prescribing quarterly filing of FORM GSTR-1 for taxpayers with turnover up to ₹1.5 crore

Notification No. 27/2020

Date: March 23, 2020

Subject: Prescribing quarterly filing of FORM GSTR-1 for taxpayers with turnover up to ₹1.5 crore

Description:

Issued under section 148 of the CGST Act, this notification prescribes a special procedure for registered persons having aggregate turnover up to ₹1.5 crore. It specifies quarterly filing of FORM GSTR-1 for April–June 2020 (due 31 July 2020) and July–September 2020 (due 31 October 2020). The notification formalizes the quarterly return filing system for small taxpayers.

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