Due date for GSTR-1 filings extended, providing later monthly and quarterly submission deadlines for taxpayers. Extends the time limit for furnishing details of outward supplies in FORM GSTR-1 to the eleventh day of the month succeeding each tax period, and to the thirteenth day for persons required to furnish quarterly returns under the proviso to sub section (1) of section 39. The notification supersedes prior inconsistent notifications and takes effect from the first day of January, 2021.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Due date for GSTR-1 filings extended, providing later monthly and quarterly submission deadlines for taxpayers.
Extends the time limit for furnishing details of outward supplies in FORM GSTR-1 to the eleventh day of the month succeeding each tax period, and to the thirteenth day for persons required to furnish quarterly returns under the proviso to sub section (1) of section 39. The notification supersedes prior inconsistent notifications and takes effect from the first day of January, 2021.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.