Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020 | Notification No. 45/2019-Central Tax Dated : 9th October, 2019.

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 45/2019-Central Tax

New Delhi, the 9th October, 2019

G.S.R…….. (E).— In exercise of the powers conferred by section 148 of the Central Goods and Service 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 rupeac 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 servicw or both.

2. The said registered persons shall furnish the details of outward supply of goods or servicw 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

SI. 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, 2019 to December, 2019 311 January, 2020
2 January, 2020 to March, 2020 30th April, 2020

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, 2019 to March, 2020 shall be subsequently notified in the Off ici al Gazette.

[F. No. 20/06/07/2019-GST]

(Ruchi Bisht)

Under Secretary to the Government of India

Other Central GST Notifications Issued by CBIC on 09th October 2019-

Restriction on ITC in case of diffrence’ GTR 3B is a Return: CBIC notifies Notification No. 49/2019-Central Tax 09/10/2019
Extended due date of Form GSTR-1, GSTR-7 & GSTR-3B for J&K Notification No. 48/2019-Central Tax 09/10/2019
GST Annual Return voluntary if Turnover is less than Rs 2 crores: CBIC notifies Notification No. 47/2019-Central Tax 09/10/2019
FORM GSTR-1 Due date if aggregate turnover exceeds Rs. 1.5 crore Notification No. 46/2019-Central Tax 09/10/2019
Due date of FORM GSTR-3B for October, 2019 to March, 2020 Notification No. 44/2019-Central Tax 09/10/2019

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