CGST Notification 17/2019
| Title | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019 |
| Number | 17/2019 |
| Date | 10-04-2019 |
| Download | |
1) 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), the Commissioner, on the recommendations of the Council, hereby makes the
following amendments in the notification of the Government of India in the Ministry of
Finance (Department of Revenue), No. 44/2018- Central Tax, dated the 10th September,
2018, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide
number G.S.R. 855(E), dated the 10th September, 2018, namely:–
In the said notification, in the first paragraph, after the fourth proviso, the following proviso
shall be inserted, namely: –
“Provided also that the details of outward supply of goods or services or both in FORM
GSTR-1 of the Central Goods and Services Tax Rules, 2017 for the month of March, 2019
shall be furnished electronically through the common portal, on or before the 13th April,
2019.”.