Due date for GSTR-1 for registered persons having aggregate turnover up to 1point 5 crore for the quarters October 2019 to March 2020. - 45/2019-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Dated the 10th October, 2019. Notification No. 45/2019-State Tax No.(GHN-98)GST-2019/S.148(22)TH:- In exercise of the powers conferred by section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017) (hereafter in this notification referred to as the said Act), the Government of Gujarat, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both. 2. The said registered persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Gujarat Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:- Table Sl. No. Quarter for which details in FORM GSTR-1 are furnished Time period for furnishing details in FORM GSTR-1 (1) (2) (3) 1 October, 2019 to December, 2019 31st January, 2020 2 January, 2020 to March, 2020 30th April, 2020 3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 of the said Act, for the months of October, 2019 to March, 2020 shall be subsequently notified. 4. This notification shall be deemed to have come into force with effect from 9th day of October,2019. By order and in the name of the Governor of Gujarat, C J Mecwan Joint Secretary to Government.