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 |
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 |
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 |
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 |
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 |
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