CBIC Extends GSTR 1/ GSTR 7 Due Dates for the m/o March 2019

CBIC Extends GSTR 1/ GSTR 7 Due Dates for the m/o March 2019

CBIC has notified that due dates for filing of GST Returns in Forms GSTR 1 (for taxpayers having aggregate turnover more than Rs. 1.5 crores) and GSTR 7 for the month of March 2019 have been extended upto 13 April 2019 and 12 April 2019 respectively, as under:

CBIC Notification No. 17/2019 Central Tax dt. 10 April 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 the 10th September, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 855(E), dated the 10th September, 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 the 13th April, 2019.”

CBIC Notification No. 18/2019 Central Tax dt. 10 April 2019

G.S.R. (E).—In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Commissioner hereby extends the time limit for furnishing the return by a registered person required to deduct tax at source under the provisions of section 51 of the said Act in FORM GSTR 7 of the Central Goods and Services Tax Rules, 2017 under sub-section (3) of section 39 of the said Act read with rule 66 of the Central Goods and Services Tax Rules, 2017 for the month of March, 2019 till the 12th day of April, 2019.

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