The Synthetic & Rayon Textiles Export Promotion Council

CBIC extends the due dates for filing various GST Returns

Circular No.ES/78/2019-20                                                   June 29, 2019                 

To: Members of the Council              

Sub:  CBIC extends the due dates for filing various GST Returns

Dear Member,

We would like to inform that CBIC has extended the due dates for filing FORM GSTR-7, FORM GSTR-1, FORM GSTR-1, FORM GSTR-3B and FORM GST ITC-04 by issuing following Notifications.

S. No

Notification No.

Subject of the Notification

Analysis

1

Notification No. 26/2019 – Central Tax dtd. 28th June,  2019

Seeks to extend the due date of filing returns in FORM GSTR-7

The due date for filing GSTR-7 from October, 2018 to July, 2019 extended till 31st August, 2019.

2

Notification No. 27/2019 – Central Tax dtd. 28th June,  2019

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 due date for filing GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019 is 31st October, 2019.

3

Notification No. 28/2019 – Central Tax dtd. 28th June,  2019

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 due date for filing GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019 is 11th  day of the succeeding month.

4

Notification No. 29/2019 – Central Tax dtd. 28th June,  2019

Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September, 2019.

The due date for filing GSTR-3B for the months of July, 2019 to September, 2019 is on or before the 20th day of succeeding month.

5

Notification No. 32/2019 – Central Tax dtd. 28th June,  2019

Seeks to extend the due date for furnishing the declaration FORM GST ITC-04

The due date for filing ITC-04 from July, 2017 to June, 2019 extended till 31st August, 2019.

Members may kindly make a note of the above and do the needful.

Thanking you,            

Yours faithfully,

S.BALARAJU
EXECUTIVE DIRECTOR