Important Keyword: Notification No. 27/2020 – Central Tax, Quarterly GSTR-1 due dates, GST April June September 2020 return, Section 148 GST, GSTR-1 extension 2020, GST small taxpayer rules, COVID GST relief notifications, Finodha GST filing
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[F. No. CBEC-20/06/04/2020-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 23rd March, 2020
Notification No. 27/2020 – Central Tax: Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.
(i). The said registered persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Central Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
| Sl. No. | Quarter for which details in FORM GSTR-1 are furnished | Time period for furnishing details in FORM GSTR-1 |
| (1) | (2) | (3) |
| 1 | April, 2020 to June, 2020 | 31stJuly, 2020 |
| 2 | July, 2020 to September, 2020 | 31st October, 2020 |
(ii). The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 of the said Act, for the months of April, 2020 to September, 2020 shall be subsequently notified in the Official Gazette.
(Pramod Kumar)
Director,
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 27/2020 – Central Tax
Q1: What is Notification No. 27/2020 – Central Tax about?
Answer:
This notification prescribes quarterly GSTR-1 due dates for taxpayers with aggregate turnover up to ₹1.5 crore.
It allows small taxpayers to file outward supply details once every quarter, not monthly.
It was issued under Section 148, which permits “special procedures” for specific classes of taxpayers.
Need help filing quarterly GST?
👉 https://finodha.in/gst-return-filing/
Q2: Who is eligible for quarterly GSTR-1 under this notification?
Answer:
Registered persons with:
Turnover up to ₹1.5 crore in the preceding year, or
Turnover up to ₹1.5 crore in the current year
They can file GSTR-1 every quarter, instead of monthly.
Q3: Does this notification apply to monthly GSTR-1 filers?
Answer:
❌ No.
Monthly GSTR-1 filers (turnover > ₹1.5 crore) fall under Notification 28/2020 – Central Tax.
Q4: Why did the Government issue this special relief?
Answer:
Due to COVID-19 lockdown, small businesses struggled with:
Limited staff
Supplier disruption
Data collection issues
Physical records inaccessible
Hence, quarterly due dates were extended to support compliance.
Q5: Real-life example: How does this help small businesses?
Answer:
A small manufacturer in Jaipur with ₹90 lakh turnover had difficulty collecting sale invoices during April 2020.
Without this notification, GSTR-1 would have been due monthly.
With this relief:
April–June 2020 → GSTR-1 due 31 July 2020
Gave 1 extra month of buffer
This avoided late fees and compliance stress.
Start filing with Finodha today →
👉 https://finodha.in/gst-return-filing/
Q6: What if turnover crosses ₹1.5 crore mid-year?
Answer:
Once turnover exceeds ₹1.5 crore, the taxpayer must:
Shift from quarterly to monthly GSTR-1
Apply consistently for future months
This shift must be reflected in GSTR-1 filing preferences.
Q7: Are late fees reduced under this notification?
Answer:
No, this notification only sets due dates.
Late fee waivers were issued separately under:
Notification 32/2020 – GSTR-3B late fee waiver
Notification 33/2020 – GSTR-1 late fee waiver
Q8: Is the GSTR-2 and GSTR-3 filing timeline also extended?
Answer:
Paragraph 3 states:
👉 The due date for GSTR-2/GSTR-3 (Section 38(2)) will be notified later.
However, practically, GSTR-2 and GSTR-3 remain suspended.
Q9: Is DSC or EVC required for filing quarterly GSTR-1?
Answer:
Yes ✔️
Companies/LLPs → Must use DSC
Proprietors/Partnerships → May use EVC
Get DSC online →
👉 https://finodha.in/online-dsc-digital-signature-certificate/
Q10: What happens if quarterly GSTR-1 is filed late?
Answer:
Consequences include:
Late fee under Section 47
ITC mismatch for buyers
Blocking of e-way bill generation
Higher risk of GST notices
Use Finodha’s compliance service to avoid this:
👉 https://finodha.in/gst-compliance/
Q11: Does this notification apply to Composition Scheme taxpayers?
Answer:
❌ No.
Composition taxpayers file:
CMP-08 (quarterly)
GSTR-4 (annual)
They do not file GSTR-1.
To opt for composition scheme →
👉 https://finodha.in/setup-business/
Q12: What legal power enables the Government to prescribe this special procedure?
Answer:
The notification uses Section 148, which allows the government to notify “special procedures” for specific classes of taxpayers.
Q13: Is this notification still applicable today (2024–25)?
Answer:
No.
It applied only for April–September 2020.
However, it remains relevant in:
GST audits
Show cause notices
GSTR-9 (annual return)
ITC reconciliation
Need help with GST audits?
👉 https://finodha.in/gst-compliance/
Q14: Can taxpayers voluntarily switch between monthly & quarterly GSTR-1?
Answer:
Yes, but only at the beginning of the financial year or if turnover crosses limits.
A taxpayer cannot switch filing frequency mid-quarter.
Q15: What should businesses do if they missed the quarterly due dates?
Answer:
They must:
File pending GSTR-1 immediately
Pay late fees
Reconcile outward supplies
Update books for GSTR-3B matching
Finodha experts can assist →
👉 https://finodha.in/gst-return-filing/
⭐ Conclusion
Notification No. 27/2020 – Central Tax eased compliance pressure on small taxpayers during COVID-19 by extending quarterly GSTR-1 due dates. Understanding such notifications helps avoid late fees, mismatches, and GST notices.
If you want fast, accurate monthly/quarterly GST filing:
👉 Start filing with Finodha GST Experts today
https://finodha.in/gst-return-filing/
Download PDF: Notification No. 27/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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