Extension of filing deadline for GSTR-1 outward supplies granted until the twenty-sixth day following the April tax period. A proviso is inserted into the earlier notification to extend the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish returns under the return-furnishing obligation, specifically extending the deadline for the tax period April 2021 until the twenty-sixth day of the month succeeding that tax period.
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Provisions expressly mentioned in the judgment/order text.
Extension of filing deadline for GSTR-1 outward supplies granted until the twenty-sixth day following the April tax period.
A proviso is inserted into the earlier notification to extend the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish returns under the return-furnishing obligation, specifically extending the deadline for the tax period April 2021 until the twenty-sixth day of the month succeeding that tax period.
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