Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020 | Notification No. 46/2019-Central Tax Dated : 9th October, 2019.
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 46/2019 — Central Tax
New Delhi, the 9th October, 2019
G.S.R….. (E). – In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GST R-1 of the Central Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2019 to March, 2020 till the eleventh day of the month succeeding such month.
2. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 of the said Act, for the months of October, 2019 to March, 2020 shall be subsequently notified in the Official Gazette.
[F. No. 20/06/07/2019-GST]
(Ruchi Bisht)
Under Secretary to the Government of India
Other Central GST Notifications Issued by CBIC on 09th October 2019-
| Restriction on ITC in case of diffrence’ GTR 3B is a Return: CBIC notifies | Notification No. 49/2019-Central Tax | 09/10/2019 |
| Extended due date of Form GSTR-1, GSTR-7 & GSTR-3B for J&K | Notification No. 48/2019-Central Tax | 09/10/2019 |
| GST Annual Return voluntary if Turnover is less than Rs 2 crores: CBIC notifies | Notification No. 47/2019-Central Tax | 09/10/2019 |
| Due date of FORM GSTR-1 if aggregate turnover is up to Rs. 1.5 crore | Notification No. 45/2019-Central Tax | 09/10/2019 |
| Due date of FORM GSTR-3B for October, 2019 to March, 2020 | Notification No. 44/2019-Central Tax | 09/10/2019 |
