Notification No.: 45/2019 – Central Tax
Date of Notification: 9th October 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 148 – Special procedure for certain registered persons
- Section 38(2) – Inward supplies (due date deferment mentioned)
- CGST Rules, 2017:
- Rule 59 – Filing of FORM GSTR-1
- Integrated GST Act: Not applicable
Summary of Notification
Quarterly GSTR-1 Filing for Small Taxpayers (Turnover up to ₹1.5 crore):
The Central Government, exercising powers under Section 148, notified a special procedure for registered persons having aggregate turnover up to ₹1.5 crore in the preceding or current financial year to file GSTR-1 on a quarterly basis.
✅ Applicable Periods & Extended Due Dates:
| Quarter | Revised Due Date for GSTR-1 Filing |
| October 2019 – December 2019 | 31st January 2020 |
| January 2020 – March 2020 | 30th April 2020 |
This allows eligible small taxpayers to defer filing of GSTR-1 to quarterly frequency, easing compliance pressure.
Deferral of Due Date Notification for Section 38(2):
The time limit for furnishing details under Section 38(2) (relating to inward supply reporting) for the months October 2019 to March 2020 will be notified separately in the Official Gazette.
