CBIC notifies the due date for furnishing the Form GSTR – 1 for Oct 2019 to Mar 2020

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The CBIC has issued various notifications 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 gist of the notification has been discussed as hereunder:-

Sr. No.

Notification No.

Period

Particulars

1.

45/2019 – CT dated October 09, 2019

October 2019 to December 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 up to Rs. 1.5 Crore for the quarter from October 2019 to December 2019 shall be January 31, 2020.

2.

45/2019 – CT dated October 09, 2019

January 2020 to March 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 for the quarter from January 2020 to March 2020 shall be April 30, 2020.

3. 46/2019 – CT dated October 09, 2019

October 2019 to March 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 more than Rs. 1.5 Crore for the month of October 2019 to March 2020 shall be the eleventh (11th) day of the succeeding such month.

For Example:-

The Form GSTR – 1 for the Month of October 2019 needs to be filed by November 11, 2019.