Notification no 12/2019 Central Tax date on 20th March, 2019, GST
Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019.
The extract of GST Notification No. 12/2019- Central Tax is given below:
Notification No. 12/2019- Central Tax, GST
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 12/2019 – Central Tax
New Delhi, the 7th March, 2019
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 under 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 April, 2019 to June, 2019 till the eleventh day of the month succeeding such month.
- 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, 2017 to June, 2019 shall be subsequently notified in the Official Gazette.
[F. No. 20/06/16/2018-GST]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
Learn Exports Imports Free, Click here
Click here to know GST rate of your goods or service
Liability to pay tax, interest or penalty in certain cases, Sec 93 CGST Act
Section 90 Liability of partners of firm to pay tax, CGST Act, 2017
Liability of agent and principal, Sec 86 of CGST Act, 2017
Provisional attachment to protect revenue in certain cases, Sec 83 of CGST Act, 2017
Changes of operation of SEZ
Does CVD exists under project imports?
Baggage clearance after GST implementation
Refund of SAD paid on imports
Term Transition credit under GST
Transfer of credit on sale, merger, amalgamation, lease Means
Term transaction value under GST
Timely Refunds Mechanism under GST
Timely Refunds Mechanism under GST
Meaning of term Time of Supply under GST
What is House BL House Bill of Lading
Can Bill of Lading (BL) be before date of Certificate of origin GSP?
What is Express Release Bill of Lading?
Can Bill of Lading be surrendered at port of loading?
Transferability of Bill of Lading
What is charter party bill of lading?
How transshipment bill of lading works?
What is Combined Bill of Lading / Multi model Bill of Lading
Unclean Bill of Lading/Claused bill of lading/foul bill of lading/Dirty Bill of Lading
What is Clean on board Bill of Lading?
Is received for shipment Bill of Lading sufficient for LC negotiation?