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<h1>Gujarat Govt Sets Special GSTR-1 Submission Deadlines for Small Businesses Under Notification 45/2019.</h1> The Government of Gujarat has issued Notification No. 45/2019-State Tax, effective from October 9, 2019, specifying that registered persons with an aggregate turnover of up to 1.5 crore rupees must follow a special procedure for submitting their GSTR-1 forms. For the quarter from October to December 2019, the deadline is January 31, 2020, and for January to March 2020, the deadline is April 30, 2020. Further notification will be provided for the time limit under section 38 for the months of October 2019 to March 2020.