Notification No. 45/2019 – Central Tax Explained

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Notification No. 45/2019 – Central Tax: Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020.

[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.

1. 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	October, 2019 to December, 2019	31^st January, 2020
2	January, 2020 to March, 2020	30^th April, 2020

2. 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 October, 2019 to March, 2020 shall be subsequently notified in the Official Gazette.

(Ruchi Bisht)
Under Secretary to the
Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 45/2019 – Central Tax

Q1: What is Notification No. 45/2019 – Central Tax all about?

Answer:
It extends the GSTR-1 filing due dates for businesses with up to ₹1.5 Crore turnover for FY 2019-20 (two quarters). It allows quarterly filing instead of monthly returns.

Q2: Who is eligible under this notification?

Answer:
Registered persons with aggregate turnover ≤ ₹1.5 Crores in current or previous financial year.
Need help determining? → https://finodha.in/gst-compliance/

Q3: Which form is covered?

Answer:
Only FORM GSTR-1 (outward supplies).

Q4: What happens if I miss these revised due dates?

Answer:
Late fees apply under Section 47 of CGST Act. Filing with Finodha can prevent penalties!

Q5: Is GSTR-3B due date extended too?

Answer:
No ❌
This notification is only for GSTR-1.

Q6: Does this benefit apply to newly registered taxpayers?

Answer:
Yes ✔ if their turnover remains within ₹1.5 Cr threshold.
Register Business? → https://finodha.in/setup-business/

Q7: Can a taxpayer opt out of quarterly filing later?

Answer:
Yes. You can switch to monthly filing if sales volume increases.

Q8: Do I still need to file Nil GSTR-1 if no sales?

Answer:
Yes ✔ filing is mandatory, even Nil.

Q9: Are Ladakh & J&K taxpayers included?

Answer:
Yes ✔ unless covered by separate notifications issued later.

Q10: Does this apply to composition taxpayers?

Answer:
No ❌
Composition taxpayers file GSTR-4 / CMP-08.
CMP-08 Filing Help: https://finodha.in/gst-return-filing/

Q11: Does it waive late fees for previous months?

Answer:
No ❌
It is not a waiver notification.

Q12: Which Rule is relevant?

Answer:
Rule 59 — providing details of outward supplies in GSTR-1.

Q13: What if turnover crosses ₹1.5 Cr mid-year?

Answer:
Taxpayer must shift to monthly filing from the month of crossing.

Q14: Can Finodha help with quarterly automated filing?

Answer:
Yes ✔
Finodha provides automated GST filing & compliance support.
Start here → https://finodha.in/gst-return-filing/

Q15: Is invoice-wise reporting required?

Answer:
Yes ✔ unless exempt under specific reporting relaxations.

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