CBIC extends the due date for filing of GSTR-1 for registered person with aggregate turnover up to 1.5 crores

Oct 16, 2020 | by Avantis RegTech Legal Research Team


Finance & Taxation Compliance

The Central Board of Indirect Taxes and Customs (CBIC) on October 15, 2020 has issued a notification specifying that the registered persons having an aggregate turnover of up to 1.5 crores in the preceding financial year or the current financial year shall follow a special procedure for furnishing the details of outward supply of goods or services or both.

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:

• For the quarter of October 2020 to December 2020 the details shall be furnished by January 13, 2021. 

• For the quarter of January 2021 to March 2021 the details shall be furnished by April 13, 2021. 

[Notification No. G.S.R. 634 (E)]

 


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