Page 92 - GSTL_2nd April 2020_Vol 35_Part 1

S18 GST LAW TIMES [ Vol. 35
TABLE
Sl. No. Quarter for which details in Time period for furnishing
FORM GSTR-1 are furnished details in FORM GSTR-1
(1) (2) (3)
1 April, 2020 to June, 2020 31st July, 2020
2 July, 2020 to September, 2020 31st October, 2020
3. 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.
[Notification No. 27/2020-C.T., dated 23-3-2020]

Registered persons having aggregate turnover of more than ` 1.5
crore in the preceding financial year or the current financial
year — Due date for furnishing FORM GSTR-1 prescribed
for the months from April, 2020 to September, 2020
extended
[Add on page 9.118 of 12th Edition of GST Law Manual, Vol. 2, 2020-21]
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 Cen-
tral Goods and Services Tax Rules, 2017, by such class of registered persons hav-
ing 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 Sep-
tember, 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.
[Notification No. 28/2020-C.T., dated 23-3-2020]

FORM GSTR-3B — Due dates prescribed for furnishing FORM
GSTR-3B for April, 2020 to September, 2020
[Add on page 9.118 of 12th Edition of GST Law Manual, Vol. 2, 2020-21]
In exercise of the powers conferred by section 168 of the Central Goods
and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as
the said Act), read with sub-rule (5) of rule 61 of the Central Goods and Services
Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the
Commissioner, on the recommendations of the Council, hereby specifies that the
return in FORM GSTR-3B of the said rules for each of the months from April,
2020 to September, 2020 shall be furnished electronically through the common
portal, on or before the twentieth day of the month succeeding such month :
Provided that, for taxpayers having an aggregate turnover of up to five
crore rupees in the previous financial year, whose principal place of business is

GST LAW TIMES  2nd April 2020  156