| Date: |
28-06-2019
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| Notification No: |
Notification No. 28/2019 – Central Tax
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| Issuing Authority: |
GST
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| Type: |
Central Tax Notifications
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| File No: |
F. No. 20/06/16/2018-GST |
| Subject: |
Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019
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Government of India
Ministry of Finance
(Department of Revenue)
Central
Board of Indirect Taxes and Customs
Notification No. 28/2019 – Central
Tax
New Delhi, the 28th June, 2019
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 July, 2019 to September, 2019 till the eleventh day of the month
succeeding such month.
2. 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, 2019 to September,
2019 shall be subsequently notified in the Official Gazette.
[F. No. 20/06/16/2018-GST]
(Ruchi Bisht)
Under Secretary to the
Government of India
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