| Date: |
15-10-2020
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| Notification No: |
Notification No. 74/2020 – 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. CBEC 20/06/09/2019-GST |
| Subject: |
Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.
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Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 74/2020 – Central Tax
New Delhi, the 15th October, 2020
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, 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 subsection (2) of section 38 of the said Act, for the months of October, 2020 to March, 2021
shall be subsequently notified in the Official Gazette.
[F. No. CBEC 20/06/09/2019-GST]
(Pramod Kumar)
Director, Government of India
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