Notification No 27/2019 Central Tax : FORM GSTR1 Due Date for July 2019 to September,2019 if turnover of up to Rs 1.5 crore

By | June 29, 2019
(Last Updated On: June 29, 2019)

Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 27/2019 – Central Tax

New Delhi, the 28th June, 2019

G.S.R……(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the
registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward
supply of goods or services or both.

2. The said registered persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Central Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period
as specified in the corresponding entry in column (3) of the said Table, namely:-

Sr NoQuarter for which details in FORM
GSTR-1 are furnished
Time period for furnishing details in
FORM GSTR-1
(1)(2)(3)
1July –September, 201931st October, 2019

 

3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2019 to September, 2019 shall be subsequently notified in the Official Gazette.

[F. No. 20/06/16/2018-GST]
(Ruchi Bisht)
Under Secretary to the Government of India

Download Notification : Click here 

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