Extension of GSTR-1 filing deadline for outward supplies to allow later monthly return submissions under state GST rules. Extension of the time limit for furnishing details of outward supplies in FORM GSTR-1 for the tax period April, 2021 is effected by inserting a proviso in the earlier notification, thereby extending the deadline for registered persons required to furnish returns under the statutory return filing provision to the twenty sixth day of the month succeeding the said tax period.
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 outward supplies to allow later monthly return submissions under state GST rules.
Extension of the time limit for furnishing details of outward supplies in FORM GSTR-1 for the tax period April, 2021 is effected by inserting a proviso in the earlier notification, thereby extending the deadline for registered persons required to furnish returns under the statutory return filing provision to the twenty sixth day of the month succeeding the said tax period.
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