CBIC Extends GSTR 1 Due Dates for the m/o March 2019

CBIC has notified that due date for filing of GST Return in Form GSTR 1 (for taxpayers having aggregate turnover more than Rs. 1.5 crores) for the month of March 2019 has been extended upto 13/04/2019, as under:

CBIC Central Tax Notification 17/2019 dt. 10/04/2019: CBIC Extends GSTR 1 Due Dates for the m/o March 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), the Commissioner, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 44/2018 Central Tax, dated 10/09/2018, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 855(E), dated 10/09/2018, namely:–

In the said notification, in the first paragraph, after the fourth proviso, the following proviso shall be inserted, namely: –

“Provided also that the details of outward supply of goods or services or both in FORM GSTR 1 of the Central Goods and Services Tax Rules, 2017 for the month of March, 2019 shall be furnished electronically through the common portal, on or before 13/04/2019.”

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