The Central Government on the recommendation of GST Council have made several changes taking into consideration the special procedure to be followed by any Registered taxable person whose Turnover is of up to 1.5 crores rupees in the preceding or current financial year. The same have been notified by the Government through various notifications dated 15.10.2020. In addition, some other changes under GST law have also been notified related to change in the format of Table of various Returns and Date of returns.
For more detail, please read the attached Document : Gist of Notifications dated 15th October 2020
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