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. - 45/2019 - Central GST (CGST)
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GSTR-1 filing schedule: special quarterly deadlines set for small turnover registered persons, with a regional extension. Notification requires registered persons below the notified aggregate turnover threshold to furnish outward-supply details in FORM GSTR-1 quarterly: October-December 2019 by 31 January 2020 and January-March 2020 by 30 April 2020, with an extended October-December 2019 deadline of 24 March 2020 for persons based in the erstwhile State/Union territory of Jammu and Kashmir or the Union territory of Ladakh; the time limit for furnishing related monthly returns for October 2019-March 2020 is to be notified later.
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GSTR-1 filing schedule: special quarterly deadlines set for small turnover registered persons, with a regional extension.
Notification requires registered persons below the notified aggregate turnover threshold to furnish outward-supply details in FORM GSTR-1 quarterly: October-December 2019 by 31 January 2020 and January-March 2020 by 30 April 2020, with an extended October-December 2019 deadline of 24 March 2020 for persons based in the erstwhile State/Union territory of Jammu and Kashmir or the Union territory of Ladakh; the time limit for furnishing related monthly returns for October 2019-March 2020 is to be notified later.
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