Notification No. 27/2020 - Central Tax dated 23-03-2020 [Time limit for Quarterly GSTR-01 u/s 148]

Notification No. 27/2020-Central Tax dt. 23-03-2020

In exercise of the powers conferred by section 148 of the CGST Act, 2017,

Quarterly GSTR-1 notified for RPs having AT =< Rs.1.5 Cr

CG notifies the RPs having aggregate turnover of up to 1.5 cr rupees in the preceding FY or the current FY shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both.

Quarterly GSTR-1 date extended for Apr-20 to Sep-20

2. The said RPs shall furnish GSTR-1 for the quarter as specified in column (2) of the Table below till the time period as specified in column (3) of the said Table:-

Table

Sl No	Quarter	Time period for furnishing return
(1)	(2)	(3)
1	Apr - Jun, 2020	31st Jul, 2020
2	July – Sep, 2020	31^st Oct, 2020

No Time Limit specified for GSTR-2 & GSTR-3 for Apr-20 to Sep-20

3. The time limit for furnishing return u/s 38(2) and 39(1) for the months of Apr, 2020 to Sep, 2020 shall be subsequently notified.

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Time limit for Quarterly GSTR-01 for notified RPs [Section 148 of CGST Act]

Notification No. 27/2020 - Central Tax dated 23-03-2020 [Time limit for Quarterly GSTR-01 u/s 148]