Notification No.: 17/2019 – Central Tax
Date of Notification: 10th April 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 37(1) – Furnishing details of outward supplies
- Section 168 – Power to issue instructions
- CGST Rules, 2017:
- Rule 59 – FORM GSTR-1 (outward supplies)
- Amends: Notification No. 44/2018 – Central Tax dated 10th September 2018
- Integrated GST Act: Not applicable
Summary of Notification
Extension of Due Date for GSTR-1 for March 2019:
The Central Government, exercising powers under Section 37(1) and Section 168 of the CGST Act, inserted an additional proviso in Notification No. 44/2018 – Central Tax to extend the due date for furnishing Form GSTR-1 for March 2019.
Revised Due Date:
13th April 2019 (earlier due date was 11th April)
This extension is applicable to all registered persons required to file monthly GSTR-1 for March 2019 and offers a short grace period to ensure compliance.
