Notification No. 23/2019 – Central Tax: Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019.

Important Keyword: Section 37(1) CGST Act 2017, F.No.20/06/17/2018 – GST

[F.No.20/06/17/2018 – GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 11^th May, 2019

Notification No. 23/2019 – Central Tax

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

G.S.R  (E).– In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2019- Central Tax, dated the 07^th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 194(E), dated the 07^th March, 2019, namely:–

In the said notification, in the first paragraph, the following proviso shall be inserted, namely: –

“Provided that the details of outward supply of goods or services or both in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 for the month of April, 2019 for registered persons whose principal place of business is in the districts of Angul, Balasore, Bhadrak , Cuttack , Dhenkanal , Ganjam, Jagatsinghpur, Jajpur, Kendrapara, Keonjhar, Khordha, Mayurbhanj, Nayagarh and Puri in the State of Odisha shall be furnished electronically through the common portal, on or before the 10^th June, 2019.”.

(Gunjan Kumar Verma)
Under Secretary to the
Government of India

Note:- The principal notification No. 12/2019- Central Tax, dated the 07^th March, 2019 was published in the Gazette of India, Extraordinary, vide number G.S.R. 194(E), dated the 07^th March, 2019.

Read More: Notification No. 63/2019 – Central Tax: Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July 2019 to September 2019.

Web Stories: Notification No. 63/2019 – Central Tax: Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July 2019 to September 2019.

Download Pdf: https://taxinformation.cbic.gov.in/