CGST Notification 45/2019
| Title | Seeks to prescribe the due date for furnishing FORM GSTR-1 |
| Number | 45/2019 |
| Date | 09-10-2019 |
| Download | |
1) 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.
GST Learn 