Quarterly GSTR-1 Filing Extended for Small Taxpayers (Turnover up to ₹1.5 Cr) – April to September 2020

Notification No.: 27/2020 – Central Tax
Date of Notification: 23rd March 2020

Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 148 – Special procedure for certain registered persons
• CGST Rules, 2017:
  • Rule 59 – Details of outward supplies in FORM GSTR-1

Summary of Notification

Quarterly GSTR-1 Due Dates for Small Taxpayers for FY 2020–21 (First Two Quarters):
The Government notified a special procedure under Section 148 for registered persons having aggregate turnover up to ₹1.5 crore, either in the preceding or current financial year, for furnishing details of outward supplies in FORM GSTR-1 on a quarterly basis.

✅ Applicable Class:
Registered persons with aggregate turnover ≤ ₹1.5 crore

📅 GSTR-1 Filing Due Dates for First Two Quarters of FY 2020–21:

⚠️ Section 38(2) Details (Auto-populated GSTR-2A):
The time limit for furnishing details under Section 38(2) for the months April to September 2020 will be notified separately.

This notification provides quarterly compliance flexibility to small taxpayers for the first half of FY 2020–21.

Source: Notification No.: 27/2020 – Central Tax