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 - 28/2019-State Tax - Delhi SGST

GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES (GST-POLICY BRANCH) NOTIFICATION No 28/2019-State Tax Delhi, the 15th July, 2019 No. F. 2(175)/Policy-GST/2019/240-49 .-In exercise of the powers conferred by the second proviso to subsection (1) of section 37 read with section 168 of the Delhi Goods and Services Tax Act, 2017 (03 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 Delhi 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 July, 2019 to September, 2019 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 and subsection (1) of section 39 of the said Act, for the months of July, 2019 to September, 2019 shall be subsequently notified in the Official Gazette. 3.. This notification shall come into force with effect from the 28th day of June. 2019 H. RAJESH PRASAD, Commissioner, GST (State Tax)