| Notification Detail :
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), and in supersession of notification No. 57/2017 – Central Tax
dated the 15th November, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1413 (E), dated the 15th
November, 2017, except as respects things done or omitted to be done before such supersession, the
Central Government, on the recommendations of the Council, notifies the registered persons having
aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial
year, as the class of registered persons who may follow the special procedure as detailed below for
furnishing the details of outward supply of goods or services or both.
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