Extension of time limit for furnishing the details of outward supplies in FORM GSTR-1 - Seeks to extend the due date for FORM GSTR-1 - 83/2020 - Central GST (CGST)

Deadline Extension for FORM GSTR-1 Submissions Under CGST Rules, 2017; New Dates Apply from January 1, 2021.

The notification from the Ministry of Finance extends the deadline for submitting FORM GSTR-1, which details outward supplies under the Central Goods and Services Tax Rules, 2017. The due date is extended to the eleventh day of the month following each tax period. For certain registered persons filing quarterly returns, the deadline is extended to the thirteenth day. Specific extensions are also provided for registered persons in Tamil Nadu and Manipur for various tax periods, with deadlines varying from the thirteenth to the twenty-fifth day of the subsequent month. This notification takes effect from January 1, 2021.