Extension of GSTR-1 filing deadline: monthly and quarterly return deadlines moved to days in the month following the tax period. The Principal Commissioner of State Tax extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for each tax period until the eleventh day of the month succeeding the tax period, and grants quarterly filers an extension until the thirteenth day of the month succeeding the tax period, superseding prior notifications and effective from the first day of January, 2021.
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: monthly and quarterly return deadlines moved to days in the month following the tax period.
The Principal Commissioner of State Tax extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for each tax period until the eleventh day of the month succeeding the tax period, and grants quarterly filers an extension until the thirteenth day of the month succeeding the tax period, superseding prior notifications and effective from the first day of January, 2021.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.