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.
Quater 3 : 2020-21 October, 2020 to December, 2020
Date : 13th January, 2021
Quater 4 : January, 2021 to March, 2021
Date : 13th April, 2021
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