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Notification No. 45/2019 - Central Tax dated 09-10-2019 [Time limit for Quarterly GSTR-01 u/s 148]

Notification No. 45/2019-Central Tax dt. 09-10-2019

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 Oct-19 to Mar-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

DOF

(1)

(2)

(3)

1

Oct - Dec, 2019

31st Jan, 2020

2

Jan – Mar, 2020

30th April, 2020

 

[1][1st Proviso - Date extended for RPs of J&K for quarter Oct-Dec, 2019 = 24th Mar, 2020

For RPs whose principal place of business is in the erstwhile State of Jammu and Kashmir or the UT of Jammu and Kashmir or the Union territory of Ladakh,

shall furnish GSTR-1 for the quarter Oct-Dec, 2019 till 24th March, 2020]

No Time Limit specified for GSTR-2 & GSTR-3 for Oct-19 to Mar-20

3. The time limit for furnishing return u/s 38(2) and 39(1) for the months of Oct, 2019 to Mar, 2020 shall be subsequently notified.
 

[1] Proviso inserted by Notification No. 21/2020-Central Tax dt. 23-03-2020 wef 31-01-2020.

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