Due date for filing FORM GSTR-1 from Oct 2019 to March 2020 by registered persons having aggregate turnover of up to 1.5 crores under new procedure as per GST Council 37th meeting decisions
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
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
If judicial conscience of a final court of fact is not satisfied about the valid execution of the Will, it…
SC laid downs guidelines for use of ITRS for assessing annual income of deceased person under Motor Vehicles Act 1988…
CBDT condones delay in filing Form No. 10AB furnished electronically between 01.10.2025 to 31.03.2026. CBDT has condoned the delay in…
Supreme Court expresses serious concerns over AI generated judgments/paragraphs relied upon by the NCLT/NCLAT In a recent judgment, the Hon'ble…
ICAI to take disciplinary action for quoting very low and incommensurate fee by Chartered Accountants As per the announcement made…
NSDL latest e-TDS TCS RPU Version 6.0 from FY 2007-08 NSDL has revised the e-TDS TCS RPU utility for preparing…