Extension of GSTR-1 filing deadline: outward supplies returns now due in the month succeeding the tax period. Extends the time limit for furnishing details of outward supplies in FORM GSTR-1: for each tax period, filing is moved to the eleventh day of the month succeeding the tax period, while registered persons required to furnish quarterly returns have their GSTR-1 deadline moved to the thirteenth day of the month succeeding the tax period. The notification supersedes earlier related notifications and is effective from the first day of January, 2021.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-1 filing deadline: outward supplies returns now due in the month succeeding the tax period.
Extends the time limit for furnishing details of outward supplies in FORM GSTR-1: for each tax period, filing is moved to the eleventh day of the month succeeding the tax period, while registered persons required to furnish quarterly returns have their GSTR-1 deadline moved to the thirteenth day of the month succeeding the tax period. The notification supersedes earlier related notifications and is effective from the first day of January, 2021.
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