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<h1>Andhra Pradesh GST Act: Special Filing Procedure for Small Businesses with Turnover Up to 1.5 Crore Rupees.</h1> The Government of Andhra Pradesh, under Section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017, mandates that registered persons with an aggregate turnover of up to 1.5 crore rupees in the previous or current financial year must follow a special procedure for submitting outward supply details. These details must be submitted in FORM GSTR-1 for the quarter of April to June 2019 by July 31, 2019. The deadlines for returns for the period from July 2017 to June 2019 will be announced later in the Official Gazette.