Central Board of Indirect Taxes and Customs Notification No. 27/2020 –
Central Tax New Delhi, the 23rd March, 2020
G.S.R……(E).— In exercise of the powers conferred by section 148 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act),
the Central Government, on the recommendations of the Council, hereby notifies the
registered persons having aggregate turnover of up to 1.5 crore rupees in the
preceding financial year or the current financial year, as the class of registered persons who
shall follow the special procedure as mentioned below for furnishing the details of outward
supply of goods or services or both.
2. The said registered persons shall furnish the details of outward supply of goods or
services or both in FORM GSTR-1 during the time period as mentioned below.
1 April, 2020 to June, 2020 31stJuly, 2020
2 July, 2020 to September, 2020 31st October, 2020
3. The time limit for furnishing the details or return, as the case may be, under sub-section
(2) of section 38 of the said Act, for the months of April, 2020 to September, 2020 shall be
subsequently notified in the Official Gazette.