Extension of GSTR-1 filing deadline: specified registered persons granted extended timelines for prior GST monthly filings. The notification extends the time limit for furnishing details of outward supplies in FORM GSTR-1 by registered persons with aggregate turnover above the prescribed threshold, superseding earlier state notifications. Deadlines for initial months are extended to a specified later date, subsequent months' filings are due by the eleventh day of the succeeding month, and a further extended deadline applies to taxpayers who obtained GSTIN under a specified state notification. Time limits for returns under sections 38(2) and 39(1) 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: specified registered persons granted extended timelines for prior GST monthly filings.
The notification extends the time limit for furnishing details of outward supplies in FORM GSTR-1 by registered persons with aggregate turnover above the prescribed threshold, superseding earlier state notifications. Deadlines for initial months are extended to a specified later date, subsequent months' filings are due by the eleventh day of the succeeding month, and a further extended deadline applies to taxpayers who obtained GSTIN under a specified state notification. Time limits for returns under sections 38(2) and 39(1) will be notified subsequently in the Official Gazette.
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