| Date: |
23-03-2020
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| Notification No: |
Notification No. 28/2020 – Central Tax
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| Issuing Authority: |
GST
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| Type: |
Central Tax Notifications
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| File No: |
F. No.CBEC-20/06/04/2020-GST |
| Subject: |
Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020.
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Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 28/2020 – Central Tax
New Delhi, the 23rd March, 2020
G.S.R......(E). - In exercise of the powers conferred by the second proviso to sub-section (1)
of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of
2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the
recommendations of the Council, hereby extends the time limit for furnishing the details of
outward supplies in FORM GSTR-1 of the 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 the current financial year, for each of the months from
April,2020 to September, 2020 till the eleventh day of the month succeeding such month.
2. The time limit for furnishing the details or return, as the case may be, under sub-section
(2) of section 38 of the said Act, for the months of April,2020 to September, 2020 shall be
subsequently notified in the Official Gazette
[F. No.CBEC-20/06/04/2020-GST]
(Pramod Kumar)
Director, Government of India
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