Notification No 75/2020 – Central Tax

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No 75/2020 – Central Tax

New Delhi, the 15th October 2020

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 of 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.

[F. No. CBEC 20/06/09/2019-GST]

(Pramod Kumar)

Director, Government of India