[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i)]

 

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs

 

Notification No. 74/2020 – Central Tax

 

New Delhi, the 15th October, 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:-

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, 2020 to December, 2020

13th January, 2021

2

January, 2021 to March, 2021

13th  April, 2021

 

 

  1. 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, 2020 to March, 2021 shall be subsequently notified in the Official Gazette.

 

[F. No. CBEC 20/06/09/2019-GST]

 

 

(Pramod Kumar)

Director, Government of India