Notification No. 45/2019
Date: October 9, 2019
Subject: Quarterly filing of GSTR-1 for taxpayers with turnover up to ₹1.5 crore
Description:
Notifies registered persons with aggregate turnover up to ₹1.5 crore to file FORM GSTR-1 on a quarterly basis. Prescribes due dates for the quarters October–December 2019 and January–March 2020.
Effective Date: 09.10.2019