The CBIC vide Notification No. 74/2020- Central Tax dated October 15, 2020 notified the time limit for furnishing the details of outward supplies in Form GSTR-1 for the registered persons having aggregate turnover of up to INR 1.5 crore in the preceding financial year or the current financial year in the following manner:
|
S. No. |
Quarter for which details in FORM GSTR-1 are furnished |
Time period for furnishing details in FORM GSTR-1 |
|
1 |
October, 2020 to December, 2020 |
January 13, 2021 |
|
2 |
January, 2021 to March, 2021 |
April 13, 2021 |
The Notification can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2020/10/No.-74-2020-–-Central-Tax.pdf