The Central Board of Indirect Taxes on 9th October, 2019 has issued five notifications pursuant to the decisions taken at the 37th GST Council meeting on filing of various returns. The Summary of the these Notifications is given hereunder:
Notification No. 44/2019 (due date for furnishing FORM GSTR-3B)
The return in Form GSTR-3B for the months from October, 2019 to March, 2020 shall be furnished electronically through the common portal, on or before the 20th of the month succeeding such month. The liability towards tax, interest, penalty, fees or any other amount payable, shall be discharged by debiting the electronic cash ledger or electronic credit ledger.
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Notification No 45/2019 (due date for furnishing FORM GSTR-1 quarterly)
Due date for filing of GSTR– 1 for the taxpayers having aggregate turnover upto Rs 1.50 Crores for the quarters from October- December, 2019 to January-March, 2020 has been notified. The due date to furnish the details of outward supply of goods or services or both in FORM GSTR-1:
| Return filing period | Due Date |
| Oct 2019 to Dec 2019 | 31ST Jan 2020 |
| Jan 2020 to Mar 2020 | 30th Apr 2020 |
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Notification No 46/2019 (due date for furnishing FORM GSTR-1 monthly)
CBIC has notified the due date for furnishing the details of outward supplies in FORM GSTR-1 by registered persons having aggregate turnover of more than 1.5 crore rupees. For each of the months from October, 2019 to March, 2020, return shall be filed on or before eleventh day of the succeeding month.
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Notification No 47/2019 (Annual Return made optional)
Filing of annual return in Form GSTR-9 on or before the prescribed due date for F.Y. 2017-18 and F.Y. 2018-19 has been made optional for registered persons whose aggregate turnover in a financial year does not exceed Rs. 2 crore.
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Notification No 48/2019 (Due dates for the state of Jammu and Kashmir)
CBIC has notified due dates for furnishing of various returns for the State of Jammu and Kashmir. FORM GSTR-1 for the month of August, 2019, is to be filed on or before the 11th October, 2019. Due dates for other Returns are given below:
| Return | Return filing period | Due Date |
| GSTR-7 | July 2019 | 10th October 2019 |
| GSTR-7 | August 2019 | 10th October 2019 |
| GSTR-3B | July 2019 | 20th October 2019 |
| GSTR-3B | August 2019 | 20th October 2019 |
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