CGST Notification 28/2019
| Title | 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 |
| Number | 28/2019 |
| Date | 28-07-2019 |
| 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) (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.