Notification No.: 27/2019 – Central Tax
Date of Notification: 28th June 2019
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 148 – Special procedure for certain registered persons
- Section 38(2) – Details of inward supplies (deferred)
- Section 39(1) – Furnishing of returns (deferred)
- CGST Rules, 2017:
- Rule 59 – FORM GSTR-1
- Integrated GST Act: Not applicable
Summary of Notification
Quarterly GSTR-1 Filing Schedule for Small Taxpayers – Q2 FY 2019–20:
The Central Government, using its powers under Section 148 of the CGST Act, notified that registered persons having aggregate turnover up to ₹1.5 crore in the preceding or current financial year shall follow the special procedure of furnishing GSTR-1 on a quarterly basis.
Applicable Quarter:
July – September 2019
Revised Due Date for GSTR-1:
31st October 2019
This extension benefits small taxpayers by allowing them to consolidate and delay outward supply reporting for Q2 of FY 2019–20.
Deferred Notification for Other Returns:
The due dates for filing returns under Section 38(2) (inward supply details) and Section 39(1) (monthly return) for the months July to September 2019 will be notified separately.
