Central Tax Notification No 28 of 2019 dt 28th June, 2019 under GST



Notification no 28/2019 Central Tax date on 28th June, 2019, GST


 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 


 The extract of GST Notification No. 28/2019- Central Tax is given below: 

Notification No. 28/2019- 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. 28/2019 – Central Tax 

New Delhi, the 28th June, 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 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. 

  1. 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. 


[F. No. 20/06/16/2018-GST] 



(Ruchi Bisht)


Under Secretary to the Government of India



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