Notification No. 28/2020 - Central Tax dated 23-03-2020 [Extension of time limit for GSTR-01, 02 & 03]

Notification No. 28/2020-Central Tax dt. 23-03-2020

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-20 & Sep-20 = 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 Apr, 2020 to Sep, 2020

till the eleventh day of the month succeeding such month.

No Time Limit specified for GSTR-2 & GSTR-3 for Apr-20 to Sep-20

2. The time limit for furnishing return u/s 38(2) & 39(1) for the months of Apr, 2020 to Sep, 2020 shall be subsequently notified.