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.