CBIC extends the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees

Dec 27, 2019 | by Avantis RegTech Legal Research Team


Finance & Taxation Compliance

The Central Board of Indirect Taxes and Customs (CBIC) on December 26, 2019, has extended the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019 till December 31, 2019.

For extension, CBIC inserts second proviso in first paragraph of the Notification No. 46/2019 – Central Tax, dated October 09, 2019, namely:

Provided that for registered persons whose principal place of business is in the State of Assam, Manipur or Tripura, the time limit for furnishing the details of outward supplies in FORM GSTR-1 of 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 current financial year, for the month of November, 2019 till December 31, 2019.

This notification shall be deemed to come into force with effect from December 11, 2019.

[Notification No. 76/2019 – Central Tax]


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