| Date: |
28-06-2019
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| Notification No: |
Notification No. 27/2019 – 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 prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 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. 27/2019 – Central Tax
New Delhi, the 28th June, 2019
G.S.R......(E).— 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:-
| 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 |
July –September, 2019 |
31st October, 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, 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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