Extension of GSTR-1 filing deadline for monthly and quarterly filers with adjusted subsequent-month due dates. The Commissioner of State Tax, empowered under the Haryana GST Act and Rules, extends the time limit for furnishing details of outward supplies in FORM GSTR-1 to a specified day of the month following each tax period for monthly filers, with a separate later due date for the class of persons filing quarterly returns; the notification supersedes earlier inconsistent notifications and takes effect prospectively from its commencement date.
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 for monthly and quarterly filers with adjusted subsequent-month due dates.
The Commissioner of State Tax, empowered under the Haryana GST Act and Rules, extends the time limit for furnishing details of outward supplies in FORM GSTR-1 to a specified day of the month following each tax period for monthly filers, with a separate later due date for the class of persons filing quarterly returns; the notification supersedes earlier inconsistent notifications and takes effect prospectively from its commencement date.
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