The CBIC has issued notifications (Notification No. 45/2019 and 46/2019) that notifies the due date for furnishing the details of outward supply of Goods or Services or both in Form GSTR – 1 for both the taxpayers who are registered and having an aggregate turnover of up to Rs. 1.5 Cr or more than Rs. 1.5 Cr. The summary of notifications are as follows:
| Notification No. | Quarter for which details in FORM GSTR-1 are furnished | The time period for furnishing details in FORM GSTR-1 | Particulars |
| Notification No. 45/2019 – Central Tax | October, 2019 to December, 2019 | 31st January, 2020 | The due date for furnishing the details of outward supply of Goods or Services or both in Form GSTR-1 for the registered persons having an aggregate turnover of up to Rs. 1.5 Crore |
| Notification No. 45/2019 – Central Tax Notification No. 45-2019 – Central Tax
|
January, 2020 to March, 2020 | 30th April, 2020 | The due date for furnishing the details of outward supply of Goods or Services or both in Form GSTR-1 for the registered persons having an aggregate turnover of up to Rs.1.5 Crore |
| Notification No. 46/2019 – Central Tax | October, 2019 to March, 2020 | Eleventh (11th) day of the month succeeding such month
For Example: For the Month of October 2019, due date shall be November 11, 2019. |
The due date for furnishing the details of outward supply of Goods or Services or both in Form GSTR-1 for the registered persons having an aggregate turnover of more than Rs. 1.5 Crore shall be the eleventh (11th) day of the succeeding such month.
|
