CBIC notifies due dates for filing GSTR 1 for July to September 2019

CBIC notifies due dates for filing GSTR 1 for July to September 2019

CBIC has notified the due dates for filing GSTR 1 for July to September 2019, i.e. taxpayers having turnover of above Rs. 1.5 crores shall file their quarterly GSTR 1 (July ~ Sept. 2019) upto 31 Oct. 2019 and those having turnover upto 1.5 crore shall file their GSTR 1 for the months of July, August and September 2019 by 11th of the following month.

Due Date for Quarterly GSTR 1 (July~Sept. 2019) is 31 Oct. 2019: CBIC Notification No. 27/2019 Central Tax dt. 28 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:-

Table

Sl. No.Quarter for which details in FORM GSTR-1 are furnishedTime 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.

Due Date for Monthly GSTR 1 (July, August & September 2019) is 11th of following month: CBIC Notification No. 28/2019 Central Tax dt. 28 June 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 GSTR 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 July, 2019 to September, 2019 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 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.

CBIC notifies due dates for filing GSTR 3B for July, August and Sept. 2019

CBIC notifies the due dates for filing GST Return in FORM GSTR 3B for July, August and Sept. 2019 as 20th of the following month, i.e. 20 Aug. 2019 for July 2019, 20 Sept. 2019 for Aug. 2019 and 20 Oct. 2019 for Sept. 2019.

GSTR 3B Due Dates (July, August and Sept. 2019) 20th of Following Month: CBIC Notification No. 29/2019 Central Tax dt. 28 June 2019

G.S.R. (E).- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR 3B of the said rules for each of the months from July, 2019 to September, 2019 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month.

2. Payment of taxes for discharge of tax liability as per FORM GSTR 3B – Every registered person furnishing the return in FORM GSTR 3B of the said rules shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as specified in the first paragraph, on which he is required to furnish the said return.

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Revised/ Extended Due Dates of GST Returns (July 2017~September 2019), as notified by CBIC

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