Extension of GSTR-1 filing deadline: monthly filers by the eleventh day, quarterly filers by the thirteenth. The Commissioner 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 for persons required to file quarterly returns the due date is extended to the thirteenth day; the notification supersedes earlier departmental notifications and is effective from 1 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.
Extension of GSTR-1 filing deadline: monthly filers by the eleventh day, quarterly filers by the thirteenth.
The Commissioner 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 for persons required to file quarterly returns the due date is extended to the thirteenth day; the notification supersedes earlier departmental notifications and is effective from 1 January 2021.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.