Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 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. 11/2019 – Central Tax
New Delhi, the 7th March, 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: –
Table
| Sl. No. | Tariff item, subheading, heading or Chapter | Description |
| (1) | (2) | (3) |
| 1. | April –June, 2019 | 31st July, 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, 2017 to
June, 2019 shall be subsequently notified in the Official Gazette.
[F. No. 20/06/16/2018-GST]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India