CBIC prescribes January 13, 2021, and April 13, 2021, as the due dates for the filing of a quarterly return in Form GSTR-1 in respect of the tax periods October 2020 to December 2020 and January 2021 to March 2021, respectively, vide CGST Notification 74/2020 (rescinded/superseded vide CGST Notification 83/2020).
Registered persons with an aggregate turnover of up to 1.5 crore rupees in the previous fiscal year or the current fiscal year are supposed to submit their quarterly return in Form GSTR-1.
CBIC Central Tax Notification 74/2020 dt. 15/10/2020: Quarterly GSTR-1 returns are due on the 13th of the month following the tax period (October 2020 to March 2021)
G.S.R. 634(E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.
2. The said registered persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Central Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-
|Sl. 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||13th January, 2021|
|2.||January, 2021 to March, 2021||13th April, 2021|
3. 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