Extension of GSTR-1 due date: monthly filers now file by eleventh day, quarterly filers by thirteenth day following period. The due date for furnishing details of outward supplies in FORM GSTR-1 is extended: for each tax period to the eleventh day of the month succeeding the tax period, and for registered persons filing quarterly returns to the thirteenth day of the month succeeding the tax period; earlier inconsistent notifications are superseded and the change takes effect from the commencement date stated in the notification.
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 due date: monthly filers now file by eleventh day, quarterly filers by thirteenth day following period.
The due date for furnishing details of outward supplies in FORM GSTR-1 is extended: for each tax period to the eleventh day of the month succeeding the tax period, and for registered persons filing quarterly returns to the thirteenth day of the month succeeding the tax period; earlier inconsistent notifications are superseded and the change takes effect from the commencement date stated in the notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.