Extension of GST Filing Deadline for Certain States
Authority:
Commissioner, under the second proviso to sub-section (1) of section 37, read with section 168 of the Central Goods and Services Tax Act, 2017.
Amendment Details:
Modification in notification No. 46/2019 – Central Tax, dated October 9, 2019.
Revised Provision:
Extension of the deadline for furnishing details of outward supplies (FORM GSTR-1) for registered persons in Assam, Manipur, or Tripura, with turnover exceeding 1.5 crore rupees, until December 31, 2019, for November 2019.
Effective Date:
Retroactive implementation from December 11, 2019.
Issuing Official:
Ruchi Bisht, Under Secretary to the Government of India.
Principal Notification:
Originally published as notification No. 46/2019 – Central Tax, dated October 9, 2019, last revised by notification No. 64/2019 – Central Tax, dated December 12, 2019.
Legal Reference:
Central Goods and Services Tax Act, 2017.