GSTR-1 for
Quarter April-June 2019 Extended to 31 July, 2019
[Notification
No. 11/2019-Central Tax dated 7th March 2019]
In
exercise of the powers conferred by section 148 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to
as the said Act), the Central Government, on the recommendations of the
Council, hereby notifies the registered persons having aggregate turnover of up
to 1.5 crore rupees in the preceding financial year or the current financial
year, as the class of registered persons, who shall follow the special
procedure as mentioned below for furnishing the details of outward supply of
goods or services or both.
2.
The said registered persons shall furnish the details of outward supply of
goods or services or both in FORM GSTR-1 under the Central Goods and
Services Tax Rules, 2017, effected during the quarter as specified in column
(2) of the Table below till the time period as specified in the corresponding
entry in column (3) of the said Table, namely: -
|
Table |
||
|
Sl.
No. |
Quarter
for which details in FORM GSTR-1 are furnished |
Time
period for furnishing details in FORM GSTR-1 |
|
(1)
|
(2)
|
(3)
|
|
1 |
April
–June, 2019 |
31st
July, 2019 |
3.
The time limit for furnishing the details or return, as the case may be, under sub-section
(2) of section 38 and sub-section (1) of section 39 of the said Act, for the
months of July, 2017 to June, 2019 shall be
subsequently notified in the Official Gazette.
[F. No. 20/06/16/2018-GST]