CBIC has issued various notifications dated June 28, 2019, regarding the extension of due date for filing various GST returns under the GST law. The gist of the various notification are as hereunder for the ease of understanding of the taxpayers.
| Sr. No | Notification No | Return Type | Particulars |
| 1. | 26/2019 | GSTR – 7 | Extends the due date for furnishing the return by a registered person required to deduct Tax at Source under section 51 of the CGST Act in FORM GSTR-7 for the months of October 2018 to July 2019 till August 31, 2019. |
| 2. | 27/2019 | GSTR – 1 | The registered persons having an aggregate turnover of up to Rs.1.5 crore in the preceding financial year shall furnish the details of outward supply of goods or services or both in Form GSTR – 1 for the period of July 2019 to September 2019 by October 31, 2019. |
| 3. | 28/2019 | GSTR – 1 | The registered persons having an aggregate turnover of more than Rs. 1.5 crore in the preceding financial year shall furnish the details of outward supply of goods or services or both in GSTR – 1 for the period of July 2019 to September 2019 by the eleventh day of the month succeeding such month. |
| 4. | 29/2019 | GSTR – 3B | The return in FORM GSTR-3B for the months from July 2019 to September 2019 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month. |
| 5. | 32/2019 | GST ITC – 04 | Extends the due date for furnishing the declaration in FORM GST ITC-04 in respect of goods dispatched to a Job Worker or received from a Job Worker, during the period from July 2017 to June 2019 till August 31, 2019. |
Note: The similar Notification has been issued in the IGST Act, 2017 and UTGST Act, 2017 as well.