Due date extension for GSTR-1 filing allows eligible large taxpayers extra time to furnish monthly outward supply details. Registered persons with aggregate turnover exceeding 1.5 crore rupees may furnish details of outward supplies in FORM GSTR-1 for each month from April to September 2020 up to the eleventh day of the month succeeding such month; the corresponding time-limit for furnishing details or returns under sub-section (2) of section 38 for the same months will be notified subsequently in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Due date extension for GSTR-1 filing allows eligible large taxpayers extra time to furnish monthly outward supply details.
Registered persons with aggregate turnover exceeding 1.5 crore rupees may furnish details of outward supplies in FORM GSTR-1 for each month from April to September 2020 up to the eleventh day of the month succeeding such month; the corresponding time-limit for furnishing details or returns under sub-section (2) of section 38 for the same months will be notified subsequently in the Official Gazette.
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