CGST Notification 74/2020
Title | Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021. |
Number | 74/2020 |
Date | 15-10-2020 |
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-1under 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, 2020 to December, 2020 | 13th January, 2021 |
2 | January, 2021 to March, 2021 | 13th April, 2021 |
3) The time limit for furnishing the details or return, as the case may be, under subsection (2) of section 38 of the said Act, for the months of October, 2020 to March, 2021 shall be subsequently notified in the Official Gazette.