LAST DATE FOR FILING OF GST RETURNS FOR THE MONTH OF APRIL 2019 EXTENDED IN CERTAIN DISTRICTS OF ODISHA
The Goods and Services Tax Act, 2017 came into force
with effect from 1.7.2017 in India.
The GST Council has extended the last date to file GST
Returns for the registered persons whose principal place of business is in the
districts of Angul, Balasore, Bhadrak, Cuttak, Dhenkanal, Ganjam,
Jagatsinghpur, Jaipur, Kendrapara, Keonjhar, Khordha, Mahurbhanji, Nayagarh and
Puri in the State of Odisha as shown below:
PERIOD
|
FORM TYPE
|
EXTENDED
LAST DATE
|
April 2019
|
FORM GSTR-1
|
10.06.2019
|
April 2019
|
FORM GSTR-3B
|
20.06.2019
|
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.
23/2019 – Central Tax
New Delhi, the 11th May,
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 amendment in the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 12/2019- Central Tax, dated the 07th March, 2019,
published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R.
194(E), dated the 07th March, 2019, namely:–
In the said notification, in the first paragraph, the following proviso shall be inserted, namely:
–
“Provided 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
April,
2019
for
registered persons whose principal place of business is in the
districts of Angul, Balasore, Bhadrak , Cuttack
, Dhenkanal , Ganjam, Jagatsinghpur, Jajpur, Kendrapara, Keonjhar,
Khordha, Mayurbhanj, Nayagarh and Puri in
the
State of Odisha shall be furnished electronically through the common portal, on or before the 10th June, 2019.”.
[F.No.20/06/17/2018 - GST]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note:- The principal notification No. 12/2019- Central Tax, dated the 07th March, 2019 was published in the Gazette of India, Extraordinary,
vide
number G.S.R. 194(E), dated the 07th March, 2019.
[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. 24/2019 – Central
Tax
New
Delhi,
the 11th May,
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) 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 makes the following amendment
in notification of
the Government of India in the
Ministry of
Finance
(Department of Revenue), No. 13/2019 – Central Tax, dated the 07th March, 2019, published
in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)
vide number G.S.R.195(E), dated
the
07th March, 2019, namely:–
In the said notification, in the first paragraph, the following proviso shall be inserted, namely:
–
“Provided that the
return in FORM GSTR-3B of
the said rules for the month of
April, 2019 for
registered persons whose
principal place of business is in the
districts of
Angul, Balasore, Bhadrak
, Cuttack ,
Dhenkanal
, Ganjam, Jagatsinghpur,
Jajpur, Kendrapara,
Keonjhar,
Khordha, Mayurbhanj, Nayagarh and Puri in the State
of Odisha shall be furnished electronically through the common
portal,
on or before the 20th June, 2019.”.
[F.No.20/06/17/2018
- GST]
(Gunjan
Kumar Verma) Under Secretary
to the Government of India
Note: - The principal notification No. 13/2019- Central Tax, dated the 07th March, 2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 195(E), dated the 07th March, 2019.