CBIC / GST notification Notification No. 46/2019 – Central Tax · 09 Oct 2019
Official title
46/2019-Central Tax : 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.
Official record
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Check the official recordThe Central Board of Indirect Taxes and Customs extends the time limit to furnish FORM GSTR-1 for registered persons. The extension applies to persons with an aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year. Affected persons submit the return for each month from October, 2019 to March, 2020 by the eleventh day of the month succeeding such month.
What you must do
Key dates
Who is affected
Thresholds
[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. 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 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 October, 2019 to March, 2020 till the eleventh day of the month succeeding such month.
[F. No. 20/06/07/2019-GST]
(Ruchi Bisht) Under Secretary to the Government of India
