Notification No.: 28/2019 – Central Tax
Date of Notification: 28th June 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 37(1) – Furnishing details of outward supplies
- Section 38(2) – Inward supply details (deferred)
- Section 39(1) – Furnishing of returns (deferred)
- Section 168 – Power to issue instructions
- CGST Rules, 2017:
- Rule 59 – FORM GSTR-1
- Integrated GST Act: Not applicable
Summary of Notification
Monthly GSTR-1 Due Dates for Large Taxpayers (Turnover > ₹1.5 crore) – Q2 FY 2019–20:
The Commissioner, based on the GST Council’s recommendations, extended the time limit for furnishing FORM GSTR-1 by registered persons having aggregate turnover of more than ₹1.5 crore in the preceding or current financial year.
Applicable Period:
July 2019 to September 2019
New Due Date for Each Month:
11th of the succeeding month (e.g., July return due by 11th August)
This allows large taxpayers to follow a uniform compliance schedule for Q2 of FY 2019–20.
Deferred Notification for Other Return Due Dates:
The due dates for returns under Section 38(2) (inward supply) and Section 39(1) (monthly return) for the period July to September 2019 will be notified later via the Official Gazette.
