Notification No.: 46/2019 – Central Tax
Date of Notification: 9th October 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 37(1) (Second Proviso) – Furnishing details of outward supplies
- Section 38(2) – Inward supply communication (to be notified later)
- 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 Filing Schedule for Large Taxpayers (Turnover > ₹1.5 crore):
The Commissioner, using powers under Section 37(1) proviso read with Section 168, extended the time limit for filing FORM GSTR-1 for the period October 2019 to March 2020 by registered persons having turnover exceeding ₹1.5 crore in the preceding or current financial year.
✅ New Due Date for Each Month (Oct 2019 – Mar 2020):
11th of the succeeding month
This notification ensures that large taxpayers continue their monthly compliance routine with clarity on deadlines.
Separate Notification Pending for Section 38(2) (Inward Supplies Communication):
The due dates for returns or details to be furnished under Section 38(2) for the same period (October 2019 to March 2020) will be notified separately in the Official Gazette.
