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        GST - States

        Amendment in Notification No. GST/2020-21/F. No. 509/57/Commercial tax Dated 24.11.2020 - GST/2021-22/F. No. 509/ 62/Commercial Tax - Uttar Pradesh SGST

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        GSTR-1 filing deadline extension for April 2021 under Uttar Pradesh GST applies to registered persons filing monthly returns. Extension of the time limit for furnishing outward supply details in FORM GSTR-1 for registered persons required to furnish returns under section 39(1) of the Uttar Pradesh GST Act, 2017. The amendment inserts an additional proviso and applies to the tax period April, 2021. The due date for filing FORM GSTR-1 for that period is extended until the twenty-sixth day of the month succeeding the relevant 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.

                          GSTR-1 filing deadline extension for April 2021 under Uttar Pradesh GST applies to registered persons filing monthly returns.

                          Extension of the time limit for furnishing outward supply details in FORM GSTR-1 for registered persons required to furnish returns under section 39(1) of the Uttar Pradesh GST Act, 2017. The amendment inserts an additional proviso and applies to the tax period April, 2021. The due date for filing FORM GSTR-1 for that period is extended until the twenty-sixth day of the month succeeding the relevant tax period.


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