Notification No. 45/2019
Date: October 9, 2019
Subject: Special procedure for quarterly furnishing of FORM GSTR-1 by small taxpayers.
Description:
This notification notifies registered persons having aggregate turnover up to ₹1.5 crore as a class of persons to follow a quarterly GSTR-1 filing procedure under section 148. GSTR-1 for Oct–Dec 2019 is to be filed by 31 January 2020, and for Jan–Mar 2020 by 30 April 2020. It provides compliance simplification for small taxpayers.
Amendment:
Yes it has been amended through notification 21/2019