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FM Notifies GST Threshold, Composition, GSTR 1 & GSTR 3B

Notification CBIC GSTR 3B, 1, Threshold

In a recent notification by the government, it was announced that the extension of GST registration limit i.e. up to 40 lakhs will be applicable form coming 1st April 2019.

Also, the notification stated that the composition scheme for business up to 1.5 crores by the business is now fixed to 1st April 2019. However, the government also notified prescribed for other 2 GSTR forms also including GSTR 1 and GSTR 3B.

As per the notification, the due dates for the furnishing of FORM GSTR-1 for the taxpayers having an aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June 2019 has been prescribed.

While in another notification, the due dates for the furnishing of FORM GSTR-3B for the months of April, May and June 2019 also has been prescribed.

Apart from the due dates, there was a provision for the service providers and the suppliers of both goods and services having turnover up to INR 50 lakhs to become eligible for composition scheme under GST and have to pay 6 per cent GST starting from next financial year.

As per the official statement, “There would be two threshold limits for exemption from registration and payment of GST for the Suppliers of Goods i.e. Rs 40 lakhs and Rs 20 lakhs. States would have an option to decide about one of the limits, The Threshold for Registration for service providers would continue to be Rs 20 lakh and in case of Special Category States Rs 10 lakhs”

Recommended: Latest 2019 GST Notification By CBIC Department

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Published by Subodh Kumawat
Subodh has done with numerous professional degrees ranging from Human Rights to Banking along with MBA in HR Marketing. He is also interested in the field of tax-related articles and blog as per the industry based norms. Having expert knowledge in diverse sectors, he assures facts and figures along with testimony, in his articles. Working in SAG Infotech, he is a trusted author among the readers globally. View more posts
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2 thoughts on "FM Notifies GST Threshold, Composition, GSTR 1 & GSTR 3B"

  1. April, May and June 2019 has been extended till 1st April 2019. (FOR FILLING GSTR-1 & 3B) HOW TO GET FIGURE IN APR 19!!!!!!!

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