Important Keyword: Notification No. 75/2020 – Central Tax, GSTR-1 due dates 2020–21, CBIC October 2020 notification, GST return filing schedule, GSTR-1 monthly filing, Section 37(1) CGST Act, GSTR-1 turnover above 1.5 crore, Finodha GST compliance, GSTR-1 filing India, GST due date October 2020 to March 2021.
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[F. No. CBEC 20/06/09/2019-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 15th October, 2020
Notification No. 75/2020 – Central Tax: Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021.
Table of Contents
[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 the second proviso to sub-section (1) of section 37 read with, section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council,
Hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021 till the eleventh day of the month succeeding such month.
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, 2020 to March, 2021 shall be subsequently notified in the Official Gazette.
(Pramod Kumar)
Director,
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 75/2020 – Central Tax
Q1: What is Notification No. 75/2020 – Central Tax about?
Answer:
This notification sets the due date for filing Form GSTR-1 for taxpayers whose aggregate turnover exceeds ₹1.5 crore in the previous or current financial year.
It mandates that such taxpayers must file GSTR-1 by the 11th of the succeeding month, covering the period from October 2020 to March 2021.
Q2: What is GSTR-1 and who needs to file it?
Answer:
Form GSTR-1 is a monthly or quarterly statement where registered taxpayers report details of:
Outward supplies (sales)
Debit/credit notes
Export invoices
B2B and B2C transactions
📘 Businesses can easily file GSTR-1 online with Finodha GST Return Filing.
Q3: Which class of taxpayers does this notification apply to?
Answer:
It applies to registered persons whose aggregate turnover exceeds ₹1.5 crore in either the preceding financial year or the current financial year.
Taxpayers below ₹1.5 crore are covered under a different notification (quarterly filing schedule).
Q4: Under which sections of the CGST Act has this notification been issued?
Answer:
The notification is issued under:
Section 37(1) – dealing with furnishing of details of outward supplies.
Section 168 – empowering the Commissioner to issue such orders for uniformity in law implementation.
Q5: What does Section 37(1) of the CGST Act specify?
Answer:
Section 37(1) mandates that every registered person must furnish details of outward supplies in Form GSTR-1 by the prescribed due date, electronically through the GST portal.
The second proviso to Section 37(1) allows the Commissioner to extend these due dates, which is the legal foundation for this notification.
Q6: What is the significance of this extension?
Answer:
✅ Provides clarity and predictability for monthly return filers.
✅ Helps businesses plan their billing and reconciliation cycles.
✅ Ensures timely ITC reflection for buyers in GSTR-2A/2B.
Q7: What happens if the taxpayer fails to file GSTR-1 by the due date?
Answer:
Failure to file GSTR-1 on time leads to:
Late fee under Section 47 of the CGST Act, and
Restriction of e-way bill generation for future supplies (under Rule 138E).
💡 Avoid penalties — file on time with Finodha GST Compliance.
Q8: What is the late fee for delayed filing of GSTR-1?
Answer:
As per Section 47:
₹50 per day of delay (₹25 under CGST + ₹25 under SGST).
₹20 per day (₹10 + ₹10) for taxpayers with NIL outward supplies.
Maximum late fee is capped at ₹10,000 per return (₹5,000 CGST + ₹5,000 SGST).
Q9: What are the benefits of timely GSTR-1 filing?
Answer:
✅ Timely reflection of sales data in recipient’s GSTR-2B,
✅ Enables faster input tax credit (ITC) claim by customers,
✅ Ensures smooth GST return matching, and
✅ Improves GST compliance rating.
Q10: Does this notification impact quarterly filers?
Answer:
No.
Quarterly filers (turnover ≤ ₹1.5 crore) continue to follow their respective quarterly filing schedule notified separately under Notification No. 74/2020 – Central Tax.
Q11: How does GSTR-1 relate to GSTR-3B?
Answer:
GSTR-1 reports sales details, while GSTR-3B is a summary return showing tax liability and payment.
Data from GSTR-1 auto-populates in GSTR-3B, ensuring consistency between sales reporting and tax payment.
Q12: Can GSTR-1 be revised after filing?
Answer:
❌ No, revision is not permitted.
However, any corrections can be made in the subsequent month’s GSTR-1, under the relevant amendment tables.
Q13: How can businesses simplify recurring GSTR-1 filings?
Answer:
✅ Automate with GST accounting software.
✅ Maintain clean invoice records.
✅ Use professional services like Finodha GST Return Filing for error-free compliance.
Q14: Who signed Notification No. 75/2020 – Central Tax?
Answer:
The notification was signed by Pramod Kumar, Director, Government of India, CBIC.
🏁 Conclusion
Notification No. 75/2020 – Central Tax ensures a uniform and transparent return filing structure for taxpayers with turnover above ₹1.5 crore, by mandating GSTR-1 filing by the 11th of each subsequent month from October 2020 to March 2021.
💡 Stay GST compliant with ease!
Consult Finodha GST experts today for professional return filing, reconciliation, and advisory support.
Download PDF: Notification No. 75/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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