NN. 11/2019-Central Tax


    Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019.

    [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
    Government of India
    Ministry of Finance
    (Department of Revenue)
    Central Board of Indirect Taxes and Customs
    Notification No. 11/2019 – Central Tax
    New Delhi, the 7th March, 2019

    G.S.R……(E).— In exercise of the powers conferred by section 148 of the Central Goods and
    Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the
    Central Government, on the recommendations of the Council, hereby notifies the registered
    persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year
    or the current financial year, as the class of registered persons, who shall follow the special
    procedure as mentioned below for furnishing the details of outward supply of goods or services
    or both.
    2. The said registered persons shall furnish the details of outward supply of goods or services
    or both in FORM GSTR-1 under the Central Goods and Services Tax Rules, 2017, effected
    during the quarter as specified in column (2) of the Table below till the time period as specified
    in the corresponding entry in column (3) of the said Table, namely: –

    Sl. No. Tariff item, subheading, heading or Chapter Description
    (1) (2) (3)
    1. April –June, 2019 31st July, 2019

    3. The time limit for furnishing the details or return, as the case may be, under sub-section (2)
    of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2017 to
    June, 2019 shall be subsequently notified in the Official Gazette.
    [F. No. 20/06/16/2018-GST]
    (Dr. Sreeparvathy S.L.)
    Under Secretary to the Government of India


    Mar 21, 2019 - GST - Team SSB

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