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 Oct-19 & Mar-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 Oct, 2019 to Mar, 2020

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 Oct-19 = 24^th Mar, 2020

for RPs whose principal place of business is in the State of Jammu and Kashmir,

time limit for furnishing GSTR-1 by RPs having aggregate turnover > Rs.1.5 cr in the preceding FY or current FY, for the month of Oct, 2019 extended till 24th Mar, 2020]

[2][2^nd Proviso - Date extended for RPs having AT > Rs.1.5 Cr of specified states for Nov-19 = 31^st Dec-19

for RPs whose principal place of business is in the State of Assam, Manipur or Tripura,

the time limit for furnishing GSTR-1 by RPs having aggregate turnover > Rs.1.5 Cr  in the preceding FY or current FY, for the month of Nov, 2019 extended till 31st Dec, 2019.]

[3][3^rd Proviso - Date extended for RPs having AT > Rs.1.5 Cr of JK & Ladakh for Nov-19 to Feb-20 = 24^th Mar-20

For RPs whose principal place of business is in the UT of Jammu and Kashmir or the UT of Ladakh,

the time limit for furnishing GSTR-1 by RPs having aggregate turnover > Rs.1.5 Cr in the preceding FY or current FY

for the months of Nov, 2019 to Feb 2020, extended till 24^th March, 2020]

No Time Limit specified for GSTR-2 & GSTR-3 for Oct-19 to Mar-20

2. The time limit for furnishing return u/s 38(2) & 39(1) for the months of Oct, 2019 to Mar, 2020 shall be subsequently notified.