Due dates of filing of GSTR-1 for the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year for the period October, 2020 to March,2021 have been notified vide Notification No. 74/2020 – Central Tax Dated: 15th October, 2020.

Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes And Customs)
New Delhi,

Notification No. 74/2020 – Central Tax

Dated: 15th October, 2020

G.S.R. 634(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.

2. The said registered persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Central Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-

TABLE 

Sl. No. Quarter for which details in FORM GSTR-1 are furnished Time period for furnishing details in FORM GSTR-1
(1) (2) (3)
1 October, 2020 to December, 2020 13th January, 2021
2 January, 2021 to March, 2021 13th April, 2021

 3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 of the said Act, for the months of October, 2020 to March, 2021 shall be subsequently notified in the Official

[F. No. CBEC-20/06/09/2019-GST]

PRAMOD KUMAR, Director

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Also Read other notifications issued by CBIC on 15th October 2020.

Title Notification No. Date
GST Audit relaxation to SMEs to continue in FY 2019-20 Notification No. 79/2020-Central Tax/G.S.R. 639(E) 15/10/2020
HSN Code Mandatory irrespective of Turnover from 01.04.2021 Notification No. 78/2020-Central Tax/G.S.R. 638(E) 15/10/2020
Optional annual GST return filing benefit extended to FY 2019-20 Notification No. 77/2020-Central Tax/G.S.R. 637(E) 15/10/2020
CBIC notifies GSTR-3B due date for October 2020 to March 2021 Notification No. 76/2020-Central Tax/G.S.R. 636(E) 15/10/2020
CBIC notifies GSTR-1 due date for dealers with T.O. exceeding ₹ 1.5 Cr Notification No. 75/2020-Central Tax/G.S.R. 635(E) 15/10/2020
CBIC notifies GSTR-1 due date for dealers with T.O. < Rs. 1.5 Cr Notification No. 74/2020-Central Tax/G.S.R. 634(E) 15/10/2020
HSN Code on GST Tax Invoice Mandatory wef 01st April 2021 Notification 06/2020–Integrated Tax/G.S.R. 640(E). 15/10/2020

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