Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019 - 28/2019 - Central GST (CGST)
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Extension of GSTR-1 filing deadline for large registered persons; returns may be furnished by the eleventh day after each month. Due date for furnishing outward supplies in FORM GSTR-1 for registered persons above the aggregate turnover threshold for July-September 2019 is extended so that each month's GSTR-1 may be filed by the eleventh day of the month following the relevant month; a separate provision sets an alternative later deadline for persons with principal place of business in the erstwhile State of Jammu and Kashmir; timelines for other return filings for those months will be notified later.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-1 filing deadline for large registered persons; returns may be furnished by the eleventh day after each month.
Due date for furnishing outward supplies in FORM GSTR-1 for registered persons above the aggregate turnover threshold for July-September 2019 is extended so that each month's GSTR-1 may be filed by the eleventh day of the month following the relevant month; a separate provision sets an alternative later deadline for persons with principal place of business in the erstwhile State of Jammu and Kashmir; timelines for other return filings for those months will be notified later.
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