Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021 - 75/2020 - Central GST (CGST)

Extension of GSTR-1 due date to the eleventh day of the succeeding month for specified large taxpayers.

The Commissioner, under the second proviso to section 37 read with section 168, extended the time-limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons whose aggregate turnover exceeds the prescribed threshold in the preceding or current financial year; for the monthly periods October 2020 to March 2021 the due date is fixed as the eleventh day of the month succeeding each such month, while the time-limit under sub-section (2) of section 38 for those months will be notified later.