Notification No. 27/2019
Date: June 28, 2019
Subject: Quarterly furnishing of FORM GSTR-1 by taxpayers having turnover up to ₹1.5 crore.
Description:
This notification notifies registered persons having aggregate turnover up to ₹1.5 crore as a class of persons to furnish FORM GSTR-1 on a quarterly basis for July–September 2019, with due date 31 October 2019. Monthly GSTR-3B due dates were to be notified separately.
Issued under: Section 148 of the CGST Act.
Amendment:
Yes it has been amended through notification 24/2019, 52/2019,
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