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<h1>Goa GST Act Section 148: Special Filing Deadlines for Small Businesses' GSTR-1 for April-Sept 2020 Announced.</h1> The Government of Goa, under section 148 of the Goa Goods and Services Tax Act, 2017, has issued a notification for registered persons with an aggregate turnover of up to 1.5 crore rupees. These individuals must follow a special procedure for submitting details of outward supply of goods or services in FORM GSTR-1. For the quarter from April 2020 to June 2020, the deadline is 31st July 2020, and for July 2020 to September 2020, it is 31st October 2020. Further details for the period from April 2020 to September 2020 will be announced in the Official Gazette.