| Date: |
09-10-2019
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| Notification No: |
Notification No. 45/2019 – Central Tax
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| Issuing Authority: |
GST
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| Type: |
Central Tax Notifications
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| File No: |
F. No. 20/06/07/2019-GST |
| Subject: |
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.
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|
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
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, 2019 to December, 2019 |
31st 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 Official Gazette.
[F. No. 20/06/07/2019-GST]
(Ruchi Bisht)
Under Secretary to the
Government of India
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