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<h1>West Bengal Sets GSTR-1 Filing Deadlines for Small Businesses for Q4 2019 and Q1 2020 Under GST Act 2017.</h1> The Government of West Bengal issued a notification prescribing the due dates for registered persons with an aggregate turnover of up to 1.5 crore rupees to furnish FORM GSTR-1 for the quarters from October 2019 to March 2020. For the quarter October to December 2019, the deadline is 31st January 2020, and for January to March 2020, it is 30th April 2020. This notification, under the West Bengal Goods and Services Tax Act, 2017, came into effect on 9th October 2019. The time limits for furnishing details under section 38 will be notified later in the Official Gazette.