CGST Notification 27/2019
| Title | 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. |
| Number | 27/2019 |
| Date | 28-06-2019 |
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1) 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.
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 July –September, 2019 31st October, 2019
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:-
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.