Extension of GSTR-1 filing deadlines: monthly filers must file by the eleventh day, quarterly filers by the thirteenth day. Extension of time to furnish details of outward supplies in FORM GSTR-1 permits filing until the eleventh day of the month succeeding the tax period, with quarterly filers under the proviso to sub-section (1) of Section 39 allowed until the thirteenth day. The Commissioner, under the specified provisions of the Tamil Nadu Goods and Services Tax Act and on the Council's recommendation, supersedes earlier notifications, saving prior actions, and makes the extension 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 deadlines: monthly filers must file by the eleventh day, quarterly filers by the thirteenth day.
Extension of time to furnish details of outward supplies in FORM GSTR-1 permits filing until the eleventh day of the month succeeding the tax period, with quarterly filers under the proviso to sub-section (1) of Section 39 allowed until the thirteenth day. The Commissioner, under the specified provisions of the Tamil Nadu Goods and Services Tax Act and on the Council's recommendation, supersedes earlier notifications, saving prior actions, and makes the extension effective from the first day of January, 2021.
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