Notification No. 45/2019

[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
(Amendment History)

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.

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

SI. 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

¹[Provided that for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh, 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 October-December, 2019 till 24^th March, 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 in the Official Gazette.

[F. No. 20/06/07/2019-GST]

(Ruchi Bisht)
Under Secretary to the Government of India

1 . Inserted Vide :-Notification No. 21/2020-Central Tax Dt.23.03.2020[w.e.f 31.01.2020]

AMENDMENT HISTORY

CGST NOTIFICATION NO. & DATE	EFFECT OF NOTIFICATION	RELATED NOTIFICATION NO. & DATE
45/2019- Central Tax ,Dt.09-10-2019	Taxpayers with annual aggregate turnover upto Rs. 1.5 crore need to file FORM GSTR-1 on quarterly basis as per following frequency for the quarters from (i) Oct, 2019 to Dec, 2019:- 31st January, 2020 (ii) Jan, 2020 to Mar, 2020 :- 30th April, 2020	Notification No. 21/2020- Central Tax , Dt.23.03.2020 Inserts proviso in Notification No. 45/2019 CT to extend the due date of furnishing FORM GSTR-1 for taxpayers with annual aggregate turnover upto Rs. 1.5 crores and having principal place of business in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter of October to December 2019 till 24th March 2020.