Notification No.: 12/2019 – Central Tax
Date of Notification: 7th March 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 37(1) (Second Proviso): Furnishing of details of outward supplies
- Section 38(2): Details of inward supplies (referred for future notification)
- Section 39(1): Monthly return (referred for future notification)
- Section 168: Power to issue instructions
- CGST Rules, 2017:
- Rule 59 – GSTR-1
- Integrated GST Act: Not applicable
Summary of Notification
Extension of Due Dates for Monthly GSTR-1 (Turnover > ₹1.5 Crore):
The Commissioner, on recommendation of the GST Council, extended the due date for filing FORM GSTR-1 by registered persons having an aggregate turnover exceeding ₹1.5 crore, for the months April to June 2019.
New Due Date for Each Month (Apr–Jun 2019):
11th of the succeeding month
This ensures consistent monthly compliance timelines for large taxpayers.
Deferred Notification for Section 38 and Section 39 Returns:
The due dates for furnishing returns under Section 38(2) (inward supplies) and Section 39(1) (monthly return) for the period July 2017 to June 2019 shall be notified separately in the Official Gazette.
Source: Notification No.: 12/2019 – Central Tax
GST, Notification 12/2019, GSTR-1 Due Date, Monthly GSTR-1 Extension, Turnover Above 1.5 Crore, Section 37 CGST, Rule 59 CGST, GST Filing Timeline, GST Notification March 2019
