CBIC extends the due date of FORM GSTR-1 for the month October and November 2019

Mar 27, 2020 | by Avantis RegTech Legal Research Team


Finance & Taxation Compliance

The Central Board of Indirect Taxes and Customs (CBIC) extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till March 24, 2020.

For extension, CBIC amends the Notification No.46/2019 – Central Tax, dated October 09, 2019:

Ø  In the first paragraph, the first proviso has been substituted, namely:

Provided that for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, the time limit for furnishing the details of outward supplies in FORM GSTR-1 of Central Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 till March 24, 2020.

Ø  In the first paragraph, after the second proviso, the following proviso shall be inserted, namely:

Provided that for registered persons whose principal place of business is in the Union territory of Jammu and Kashmir or the Union territory of Ladakh, the time limit for furnishing the details of outward supplies in FORM GSTR-1 of Central Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the months of November, 2019 to February till March 24, 2020.

This notification shall be deemed to come into force with effect from December 20, 2019.

[Notification No. 22/2020 – Central Tax]


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