CBIC Notifies Form GSTR-1 due date for the months of April to June, 2019
CBIC notifies Due date to file GSTR-1 for registered person having Turnover Less than 1.5 Crore – for the period of April 2019 to June 2019. Central Government, on the recommendations of the Council, hereby notifies due date of GSTR-1 for the months of April 2019 to June 2019 for the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding  financial year or the current financial year.
For businesses with turnover up to Rs 1.5 crore, and who are required to file quarterly returns, the GSTR-1 giving details of outward supplies for the period April-June 2019 has to be filed by 31st July 2019.
REFER BELOW EXTRACT OF OFFICIAL NOTIFICATION

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 11/2019 Central Tax
New Delhi, the 7th March, 2019
G.S.R……(E). In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up  to  1.5  crore  rupees  in  the  preceding financial year or the current financial year, as the class of registered persons, who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.
2. The said registered persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Central Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely: –

Table

Sl. No.	Quarter for which details in FORM GSTR-1 are furnished	Time period for furnishing details in FORM GSTR-1
(1)	(2)	(3)
1	April June, 2019	31st July, 2019

3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2017 to June, 2019 shall be subsequently notified in the Official

[F. No. 20/06/16/2018-GST]

(Dr. Sreeparvathy S.L.)

Under Secretary to the Government of India