EN 
The Central Board of Indirect Taxes and Customs (“CBIC”) vide Central Tax notification specifies the time limit for furnishing the details of outward supplies in FORM GSTR-1 for such class of registered persons having aggregate turnover in the preceding financial year or the current financial year which are as follows:
| S.No | Notification No. | Class of Person | Month | Timing period for furnishing details |
| 1 | Notification No. 11/2019 – Central Tax | The registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year | April –June, 2019 (Quarterly) | July 31, 2019 |
| 2 | Notification No. 12/2019 – Central Tax | The registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year | April –June, 2019 (Monthly) | 11th of the month succeeding such month |
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