Notification No. 12/2019 - Central Tax dated 07-03-2019 [Extension of time limit for GSTR-01, 02 & 03]

Notification No. 12/2019-Central Tax dt. 07-03-2019

In exercise of the powers conferred by the second proviso to section 37(1), read with section 168 of the CGSTA, 2017

GSTR-01 date extended for RPs having AT > Rs.1.5 Cr for Apr-19 & Jun-19 = 11^th of next Month

Commissioner extends the time limit for furnishing GSTR-1

by RPs having aggregate turnover > Rs.1.5 cr in the preceding FY or current FY

for each of the months from April, 2019 to June, 2019

till the eleventh day of the month succeeding such month.

[1][1^st Proviso - Date extended for RPs of specified districts for Apr-19 = 10^th Jun, 2019

GSTR-1 for the month of April, 2019

for RPs whose principal place of business is in the districts of Angul, Balasore, Bhadrak , Cuttack , Dhenkanal , Ganjam, Jagatsinghpur, Jajpur, Kendrapara, Keonjhar, Khordha, Mayurbhanj, Nayagarh and Puri in the State of Odisha

shall be furnished on or before the 10th June, 2019.]

No Time Limit specified for GSTR-2 & GSTR-3 for Apr-19 to Jun-19

2. The time limit for furnishing return u/s 38(2) & 39(1) for the months of Apr, 2019 to Jun, 2019 shall be subsequently notified.

[1] Proviso inserted by Notification No. 23/2019-Central Tax dt. 11-05-2019.

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Extension of time limit of monthly GSTR-01, 02 & 03 [Section 37(1), 38(2) & 39(1) of CGST Act]

Notification No. 12/2019 - Central Tax dated 07-03-2019 [Extension of time limit for GSTR-01, 02 & 03]