Notification No.: 11/2019 – Central Tax
Date of Notification: 7th March 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 148 – Special procedure for certain registered persons
- Section 38(2) – Furnishing inward supply details (reference only)
- Section 39(1) – Furnishing of returns
- CGST Rules, 2017:
- Rule 59 – Filing of outward supplies in GSTR-1
- Integrated GST Act: Not applicable
Summary of Notification
Quarterly GSTR-1 Filing Schedule for Small Taxpayers (Turnover up to ₹1.5 crore):
The Central Government, under Section 148 of the CGST Act, notified a special procedure for registered persons having aggregate turnover up to ₹1.5 crore in either the preceding or current financial year.
Such taxpayers shall furnish FORM GSTR-1 on a quarterly basis, according to the schedule below:
| Quarter | Due Date |
| April – June 2019 | 31st July 2019 |
This facilitates simplified compliance for small taxpayers by allowing quarterly submission of outward supply details instead of monthly.
Future Notification for Section 38(2) and 39(1) Compliance:
The due dates for furnishing returns under Section 38(2) (inward supplies) and Section 39(1) (monthly return) for the period July 2017 to June 2019 shall be notified separately.
