EXTENSION OF RETURNS FILING PERIOD IN RESPECT OF FORM GSTR-1 AND FORM GSTR-3B UPTO MARCH 2020
The Goods and
Services Tax Act, 2017 came into force with effect from 1.7.2017 in India.
The Central
Government has announced that the simplified GST Return Formats will come into
force with effect from 1.10.2019.
The new GST
return formats filing has been postponed to April 2020.
In the above
circumstances, the Central Government has extended the period of filing of FORM
GSTR-3B monthly returns upto March 2020.
Similarly the Central
Government has extended the period of filing of FORM GSTR-1 monthly and
quarterly returns upto March 2020.
The due dates
for filing of FORM GSTR-1 monthly and quarterly and FORM GSTR-3B monthly
returns were given below:
Filed by whom
|
Return
Type
|
Period
|
Due
date
|
Provisional
Return by Registered Person
|
FORM
GSTR-3B
|
OCT
2019
NOV
2019
DEC
2019
JAN
2020
FEB
2020
MAR
2020
|
20.11.2019
20.12.2019
20.01.2020
20.02.2020
20.03.2020
20.04.2020
|
Outward
Supplies by person whose annual turnover is more than Rs.1.5 Crores and who
opted for monthly return filing instead of quarterly return
|
FORM
GSTR-1
|
OCT
2019
NOV
2019
DEC
2019
JAN
2020
FEB
2020
MAR
2020
|
11.11.2019
11.12.2019
11.01.2020
11.02.2020
11.03.2020
11.04.2020
|
Supplies by
Registered person whose annual turnover is less than Rs.1.5 crores and who
opted for quarterly return filing
|
FORM
GSTR-1
|
OCT-DEC
JAN-MAR
|
31.01.2020
30.04.2020
|
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.
44/2019 – Central Tax
New Delhi, the 9th October, 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 October, 2019 to March, 2020 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. 20/06/07/2019-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.
45/2019 – Central Tax
New Delhi, the 9th October,
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
|
October, 2019
to December, 2019
|
31st January, 2020
|
2
|
January, 2020
to March, 2020
|
30th April, 2020
|
3. The time limit for furnishing the details or return, as the case may be, under sub-section
(2) of section 38 of the said Act, for the months of October, 2019 to March, 2020 shall be
subsequently notified
in the Official Gazette.
[F. No.
20/06/07/2019-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. 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.
2. The time limit for furnishing the details or return, as the case may be, under sub-section
(2) of section 38 of the said Act, for the months of October, 2019 to March, 2020 shall be
subsequently notified
in the Official Gazette.
[F. No. 20/06/07/2019-GST]
(Ruchi Bisht)
Under Secretary to the Government of India