Due date of FORM GSTR-1 if aggregate turnover is up to Rs. 1.5 crore

Circular No. ES/170/2019-20                                                            14^th October, 2019

To: Members of the Council

Sub.: Due date of FORM GSTR-1 if aggregate turnover is up to Rs. 1.5 crore

Dear Member,

This is to inform you that CBIC has issued Notification No. 45/2019 – Central Tax dated 9^th October, 2019 prescribing the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020.

The registered persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the CGST Rules, 2017, as per the due dates given in the below Table:

Members may kindly make a note of the above.

Thanking you,

Yours faithfully,

S. BALARAJU
EXECUTIVE DIRECTOR