Central Board of Indirect Taxes & Customs (CBIC) has issued Notification No. 83/2020 – Central Tax, dated 10th November, 2020 to notify the dues date for filing of Form GSTR-1 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) | |
| December, 2020 | 11th January, 2021 |
| For Taxpayers (having aggregate turnover of up to Rs. 1.5 crore) | |
| October 2020 to December, 2020 | 13th day of January, 2021 |
