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.