Central Board of Indirect Taxes & Customs (CBIC) has issued Notification No. 74/2020 – Central Tax, Notification No. 75/2020 – Central Tax dated 15th October , 2020 to notify the dues date for filing of Form GSTR-1 for the period October, 2020 to March,2021 as per the below table:
| Period for which returns are to be filed | Time Period for filing Form GSTR-1* | |
| For Taxpayers (having aggregate turnover of more than Rs. 1.5 crore) | For Taxpayers (having aggregate turnover of up to Rs. 1.5 crore) | |
| November, 2020 | 11th December, 2020 | For quarter October, 2020 to December, 2020 due date for furnishing the details in Form GSTR-1 till 13th day of January, 2021 |
| December, 2020 | 11th January, 2021 | |
| January, 2021 | 11h February, 2021 | For quarter January, 2021 to March, 2021 due date for furnishing the details in Form GSTR-1 till 13th day of April, 2021 |
| February, 2021 | 11th March, 2021 | |
| March, 2021 | 11th April, 2021 | |
* The time limit for furnishing the details or return, as the case may be, in Form GSTR-2 for the months of October, 2020 to March, 2021 shall be subsequently notified in the Official Gazette.
* The time limit for furnishing the details or return, as the case may be, in Form GSTR-2 for the months of October, 2019 to March, 2020 shall be subsequently notified in the Official Gazette.
