Amendments: S.No.1 - Registered persons who have nil outward supplies in tax period - Two hundred and fifty rupees. Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S.lNo.1 - One thousand rupees. Registered persons having an aggregate turnover of more than rupees 1.5 crores and upto rupees 5 crores in the preceding financial year, other than those covered under S.No.1 - Two thousand and five hundred rupees. This notification has come into effect from 01.06.2021.