Extension of filing deadline for GSTR-1 permits delayed furnishing of outward-supplies details within prescribed extended period. The Commissioner authorized an extension of the filing period to submit FORM GSTR 1 for specified months, prescribing later remedial windows in September 2017 and making the notification effective from its issuance date, thereby altering the compliance timetable for furnishing details of outward supplies without changing substantive reporting obligations.
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Provisions expressly mentioned in the judgment/order text.
Extension of filing deadline for GSTR-1 permits delayed furnishing of outward-supplies details within prescribed extended period.
The Commissioner authorized an extension of the filing period to submit FORM GSTR 1 for specified months, prescribing later remedial windows in September 2017 and making the notification effective from its issuance date, thereby altering the compliance timetable for furnishing details of outward supplies without changing substantive reporting obligations.
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