CGST Notification 23/2019
| Title | Seeks to extend the due date for furnishing FORM GSTR-1 for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019. |
| Number | 23/2019 |
| Date | 11-05-2019 |
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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), the Commissioner, on the recommendations of the Council,
hereby makes the following amendment in the notification of the Government of
India in the Ministry of Finance (Department of Revenue), No. 12/2019- Central
Tax, dated the 07th March, 2019, published in the Gazette of India,
Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 194(E),
dated the 07th March, 2019, namely:–
In the said notification, in the first paragraph, the following proviso shall
be inserted, namely: –
“Provided that the details of outward supply of goods or services or both in
FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 for the month of
April, 2019 for registered persons whose principal place of business is in the
districts of Angul, Balasore, Bhadrak , Cuttack , Dhenkanal , Ganjam,
Jagatsinghpur, Jajpur, Kendrapara, Keonjhar, Khordha, Mayurbhanj, Nayagarh and
Puri in the State of Odisha shall be furnished electronically through the
common portal, on or before the 10th June, 2019.”
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