Notification no 27/2019 Central Tax date on 28th June, 2019, GST

Central Tax Notification No 27 of 2019 dt 28th June, 2019 under GST

Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019. 

 The extract of GST Notification No. 27/2019- Central Tax is given below: 

Notification No. 27/2019- 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. 27/2019 – Central Tax 

New Delhi, the 28^th June, 2019

G.S.R......(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.

1. The said registered persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Central Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

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

Learn Exports Imports Free, Click here

Click here to know GST rate of your goods or service

Migration of existing taxpayers under GST 

Meaning of term Principles of levy under GST 

Term Principle of supply under GST

Term place of supply under GST

GST on imports by EOUs and SEZs

Changes of operation of SEZ

Does CVD exists under project imports?

Baggage clearance after GST implementation

GST exemption list of goods and service

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

Section 47 of CGST Act, 2017 Levy of late fee

Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances, IGST Act 2017

Section 42 of CGST Act, 2017 Matching, reversal and reclaim of input tax credit

How to overcome the credit risk in an export business?

How important Packing in export trade ?

How to Choose a product for export business

How to send export samples to foreign buyer? Tips to send samples to foreign buyer

Export marketing : How to get order

Disadvantages of Letter of credit (LC) for Exporter

Commercial risks and solutions under Export Business 

 Political risks in International Trade 

Risks arising out of foreign laws in Import Export Business