Notification no 45/2019 Central Tax date on 9th October, 2019, GST

Posted on 11 June 2022 Category : Notifications

Central Tax Notification No 45 of 2019 dt 9th October, 2019 under GST

Seeks to prescribe 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 extract of GST Notification No. 45/2019- Central Tax is given below:

Notification No. 45/2019- Central Tax, GST

[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. 45/2019 – Central Tax

New Delhi, the 9^th October, 2019

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.

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

October, 2019 to December, 2019

31^st January, 2020

January, 2020 to March, 2020

30^th April, 2020