Circular No.ES/ 407/2018-19 March 8, 2019
To: Members of the Council
Sub.: CBIC prescribes the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019.
We would like to inform you that CBIC has issued Notification No. 11/2019- Central Tax dated 7th March, 2019 informing that the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, shall furnish the details of outward supply of goods or services or both for the quarter period from April to June, 2019 in FORM GSTR-1 under the CGST, 2017 till 31st July, 2019.
The time limit for furnishing the details or return, for the months of July, 2017 to June, 2019 shall be subsequently notified in the Official Gazette.
Members may kindly make a note of the above.