FURNISHING OF GST RETURNS DURING THE YEAR 2019-20 (APRIL TO JUNE)
The Goods and Services Tax Act,
2017 came into force in India with effect from 1.7.2017.
The Central Government has newly
introduced three types of returns namely Normal, Sugam and Sahaj and available
for filing in GST Portal with effect from 1.4.2019.
However the Central Government
has extended the present return filing procedures such as filing of FORM GSTR-1
and FORM GSTR-3B upto June 2019 specially and for that purpose the due dates for filing
of returns were notified by Government as shown below:
FORM TYPE
|
FILED BY WHOM
|
PERIOD
|
DUE DATE
|
GSTR-1
|
Registered persons having aggregate turnover of up to 1.5
crore rupees in the preceding financial year or the current financial year
who has opted to file quarterly return
(Notification 11)
|
April – June 2019
|
31.7.2019
|
GSTR-1
|
Registered persons having aggregate turnover of more than
1.5 crore rupees in the preceding financial year or the current financial
year
(Notification 12)
|
April 2019
May 2019
June 2019
|
11.5.2019
11.6.2019
11.7.2019
|
GSTR-3B
|
By all taxpayers who were filing monthly FORM GSTR-1 with
e-payment of tax, interest, penalty, fees or any other amount payable
(Notification 13)
|
April 2019
May 2019
June 2019
|
20.5.2019
20.6.2019
20.7.2019
|
The Notification No. 12/2019 –
Central Tax dated 7.3.2019 mentions only class of registered persons having
aggregate turnover of more than 1.5 crore rupees in the preceding financial
year or current financial for each of the months from April, 2019 to June, 2019 till the eleventh day of the month
succeeding such month.
The FORM GSTR-1 return due dates
for taxpayers whose aggregate turnover is below 1.5 crore rupees who have not
opted to file quarterly returns and now filing monthly returns were not
mentioned in Notification No. 12/2019 Central Tax dated 7.3.2019 and hence such
dealers will have to file only newly introduced Simplified Returns namely
Normal, Sugam or Sahaj which is applicable.
Such taxpayers can be able to file GSTR-1 and GSTR-3B returns only if the
above notification is amended.
The relevant Notifications were
given below for ready reference.
[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.
|
Quarter for which details
in
FORM GSTR-1 are
furnished
|
Time period
for furnishing
details
in
FORM GSTR-1
|
(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
[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. 12/2019 – Central Tax
New Delhi, the 7th 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) (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 under 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 April, 2019 to
June,
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, 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
[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. 13/2019 – Central Tax
New Delhi, the 7th March, 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 April, 2019 to June, 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.
[F. No. 20/06/16/2018-GST]
(Dr. Sreeparvathy S.L.) Under
Secretary to the Government of India