FORM GSTR-1 and FORM GSTR-3b ReturnS filing period extended upto September 2019
The Goods and Services Tax Act, 2017 came into
force in India with effect from 1.7.2017.
The Central Government has extended the present
return filing procedures such as filing of FORM GSTR-1 and FORM GSTR-3B upto
September 2019 and 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 No.27)
|
Jul -Sep 2019
|
31.10.2019
|
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 28)
|
Jul 2019
Aug 2019
Sep 2019
|
11.08.2019
11.09.2019
11.10.2019
|
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 No.29)
|
Jul 2019
Aug 2019
Sep 2019
|
20.08.2019
20.09.2019
20.10.2019
|
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. 27/2019 – Central
Tax
New Delhi, the 28th 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 furnished
|
Time period for furnishing details in
FORM GSTR-1
|
(1)
|
(2)
|
(3)
|
1
|
July –September, 2019
|
31st 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.
[F.
No. 20/06/16/2018-GST]
(Ruchi
Bisht)
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. 28/2019 – Central
Tax
New Delhi, the
28th 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.
[F.
No. 20/06/16/2018-GST]
(Ruchi
Bisht)
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. 29/2019 – Central
Tax
New Delhi, the 28th 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.
[F. No. 20/06/16/2018-GST]
(Ruchi Bisht)
Under Secretary to the Government of India