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        Case ID :
        GST - States

        Regarding extension of date for filing Form GSTR-1 for the Month of July & August - 2320/CSTUK/GST-Vidhi Section/2017-18 - Uttarakhand SGST

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        Extension of filing deadline for GSTR 1 under GST allows delayed submission of outward supply details for specified months. The Commissioner, under powers granted by the Uttarakhand GST law and on Council recommendation, notifies an extension of the filing period for outward supply details in Form GSTR 1 for specified months, prescribing alternative windows for submission and declaring the notification effective from its date of issue.

        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Extension of filing deadline for GSTR 1 under GST allows delayed submission of outward supply details for specified months.</h1> The Commissioner, under powers granted by the Uttarakhand GST law and on Council recommendation, notifies an extension of the filing period for outward supply details in Form GSTR 1 for specified months, prescribing alternative windows for submission and declaring the notification effective from its date of issue.

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