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.
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Provisions expressly mentioned in the judgment/order text.
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.
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