GST Notification 74/2020-Central Tax, dated 15.10.2020
GSTR 1 for class of registered persons having aggregate turnover upto 1.5 crore rupees in the preceding financial
year or the current financial year
For quarterly tax payers due date for tax period
– Oct 20 to Dec 20 is 13th Jan 2021
– Jan 21 to Mar 21 is13th April 2021