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)

Extension of time for furnishing GSTR 1: filing deadlines for outward supplies have been extended for specified filer classes.

Extension of time is granted for furnishing the details of outward supplies in FORM GSTR-1 under the Central Goods and Services Tax Rules by the Commissioner on Council recommendations, superseding earlier notifications. The notification prescribes extended filing deadlines differentiated for monthly filers and for registered persons required to file quarterly under the proviso to sub section (1) of section 39, and contains further specific extensions for certain tax periods and for taxpayers in designated districts or states as reflected by subsequent amendments.