Quarterly GSTR 1 Due Dates (April to September 2020), notified by CBIC

CBIC notifies quarterly GSTR 1 return filing due dates for the period April 2020 to September 2020. Quarterly GSTR 1 returns for April to June 2020 and July to September 2020 can be filed by 31st July 2020 and 31st October 2020, respectively.

Quarterly GSTR 1 Due Dates (April to September 2020), notified by CBIC vide Notification 27/2020 Central Tax dt. 23 March 2020

G.S.R. (E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, 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 Central 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:-

Sl. No.Quarter for which details in FORM GSTR-1 are furnishedTime period for furnishing details in FORM GSTR-1
(1)(2)(3)
1.April, 2020 to June, 202031st July, 2020
2.July, 2020 to September, 202031st October, 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 April, 2020 to September, 2020 shall be subsequently notified in the Official Gazette.

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