Notification No. 74/2020
Date: October 15, 2020
Subject: Special procedure for quarterly filing of FORM GSTR-1 by small taxpayers.
Description:
This notification notifies registered persons having aggregate turnover up to ₹1.5 crore to furnish FORM GSTR-1 quarterly for the periods Oct–Dec 2020 and Jan–Mar 2021. Due dates of 13 January 2021 and 13 April 2021 respectively are prescribed. It facilitates simplified outward supply reporting for small taxpayers.
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