Extension of GSTR-1 filing deadline allows later submissions for specified months for high-turnover registrants. Extension of the time limit is granted for furnishing details of outward supplies in FORM GSTR-1 under sub-section (1) of section 37, superseding an earlier notification and prescribing revised filing deadlines for specified months. The extension applies to registered persons above the statutory turnover threshold for the preceding or current financial year and the notification provides a tabulated schedule of alternative due dates. Extensions for returns under sub-section (2) of section 38 and sub-section (1) of section 39 will be notified subsequently in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-1 filing deadline allows later submissions for specified months for high-turnover registrants.
Extension of the time limit is granted for furnishing details of outward supplies in FORM GSTR-1 under sub-section (1) of section 37, superseding an earlier notification and prescribing revised filing deadlines for specified months. The extension applies to registered persons above the statutory turnover threshold for the preceding or current financial year and the notification provides a tabulated schedule of alternative due dates. Extensions for returns under sub-section (2) of section 38 and sub-section (1) of section 39 will be notified subsequently in the Official Gazette.
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