Notification No. 28/2019 - Central Tax dated 28-06-2019 [Extension of time limit for GSTR-01, 02 & 03]

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

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 Jul-19 & Sep-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 July, 2019 to Sep, 2019

till the eleventh day of the month succeeding such month.

[1][1^st Proviso - Date extended for RPs having AT > Rs.1.5 Cr of J&K for Jul-19 to Sep-19 = 24^th Mar, 2020

RPs whose principal place of business is in the erstwhile State of Jammu and Kashmir and having aggregate turnover > 1.5 crore rupees in the preceding financial year or current financial year

time limit for furnishing GSTR-1 for each of the months from July, 2019 to Sep, 2019 till 24^th March, 2020]

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

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

[1] Proviso substituted by Notification No. 23/2020-Central Tax dt. 23-03-2020 wef 20-12-2019. Earlier it read as under

Proviso substituted by Notification No. 63/2019-Central Tax dt. 12-12-2019 wef 30-11-2019 as

Provided that for RPs whose principal place of business is in the State of Jammu and Kashmir, shall furnish GSTR-1 of for each of the months from July, 2019 to Sep, 2019 till 20th Dec, 2019.

Proviso substituted by Notification No. 57/2019-Central Tax dt. 26-11-2019 wef 15-11-2019 as

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

Inserted by Notification No. 53/2019-Central Tax dt. 14-11-2019 wef 11-08-2019 as

Provided that for RPs whose principal place of business is in the State of Jammu and Kashmir, shall furnishing GSTR-1 for each of the months from July, 2019 to Sep, 2019 till 15th Nov, 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. 28/2019 - Central Tax dated 28-06-2019 [Extension of time limit for GSTR-01, 02 & 03]