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Notification No. 27/2019 - Central Tax dated 28-06-2019 [Time limit for Quarterly GSTR-01 u/s 148]

Notification No. 27/2019-Central Tax dt. 28-06-2019

In exercise of the powers conferred by section 148 of the CGST Act, 2017,

Quarterly GSTR-1 notified for RPs having AT =< Rs.1.5 Cr

CG notifies the RPs having aggregate turnover of up to 1.5 cr rupees in the preceding FY or the current FY shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both.

Quarterly GSTR-1 date extended for Jul-19 to Sep-19

2. The said RPs shall furnish GSTR-1 for the quarter as specified in column (2) of the Table below till the time period as specified in column (3) of the said Table:-

Table

Sl No

Quarter

DOF

(1)

(2)

(3)

1

July - Sep, 2019

31st Oct, 2019

 

[1][1st Proviso - Date extended for RPs of JK for Quarter July-Sep 2019 = 24th Mar, 2020

For RPs whose principal place of business is in the State of Jammu and Kashmir, shall furnish GSTR-1 for the quarter July-Sep, 2019 till 24th Mar, 2020]

No Time Limit specified for GSTR-2 & GSTR-3 for Jul-19 to Sep-19

3. The time limit for furnishing return u/s 38(2) and 39(1) for the months of Jul, 2019 to Sep, 2019 shall be subsequently notified.

 

[1] Proviso substituted by Notification No. 24/2020-Central Tax dt. 23-03-2020 wef 30-11-2019.

Inserted by Notification No. 52/2019-Central Tax dt. 14-11-2019 wef 31-10-2019.

Provided that for RPs whose principal place of business is in the State of Jammu and Kashmir, shall furnish GSTR-1 for the quarter July-Sep, 2019 till 30th Nov, 2019

 

 

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