CBIC prescribes 11th of the month following the tax period as the due date for the filing of a monthly return in Form GSTR-1 in respect of the tax periods from October 2020 to March 2021, vide CGST Notification 75/2020 (rescinded/superseded vide CGST Notification 83/2020).
Registered persons with an aggregate turnover of more than 1.5 crore rupees in the previous fiscal year or the current fiscal year are supposed to submit their monthly return in Form GSTR-1.
CBIC Central Tax Notification 75/2020 dt. 15/10/2020: Monthly GSTR-1 returns are due on the 11th of the month following the tax period (October 2020 to March 2021)
G.S.R. 635(E).- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with, section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Notification referred to as the said Act), the Commissioner, on the recommendations of the Council, hereby extends the time-limit for furnishing the details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021 till the eleventh day of the month succeeding such month.
2. 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, 2020 to March, 2021 shall be subsequently notified in the Official Gazette.
[F. No. CBEC-20/06/09/2019-GST]
Monthly/Quarterly GSTR-1 Due Dates from January 1, 2021: CBIC CGST Notification 83/2020