Extension of GSTR-1 filing deadline: outward-supply returns now due in the month following each tax period. The Government extends the time limit for furnishing details of outward supplies in FORM GSTR-1 until the eleventh day of the month succeeding each tax period, and until the thirteenth day for registered persons required to furnish quarterly returns; this extension is issued under the statutory provisions governing furnishing of outward supplies and supersedes specified earlier notifications, effective from the first day of January, two thousand twenty-one.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-1 filing deadline: outward-supply returns now due in the month following each tax period.
The Government extends the time limit for furnishing details of outward supplies in FORM GSTR-1 until the eleventh day of the month succeeding each tax period, and until the thirteenth day for registered persons required to furnish quarterly returns; this extension is issued under the statutory provisions governing furnishing of outward supplies and supersedes specified earlier notifications, effective from the first day of January, two thousand twenty-one.
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