Important Keyword: F. No. 20/06/16/2018-GST, Notification No. 28/2019 – Central Tax, Section 37(1) CGST Act 2017, Section 168 CGST Act 2017, Section 39(1) CGST Act 2017.
[F. No. 20/06/16/2018-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 28th June, 2019
Notification No. 28/2019 – Central Tax
Table of Contents
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) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council,
Hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the 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 the current financial year, for each of the months from July, 2019 to September, 2019 till the eleventh day of the month succeeding such month.
2. 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 2019 to September 2019 shall be subsequently notified in the Official Gazette.
(Ruchi Bisht)
Under Secretary to the
Government of India
Download Pdf: https://taxinformation.cbic.gov.in/
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