Extension of GSTR-1 due date: notification inserts May filings into the proviso, deferring the return filing deadline. Amendment inserts May, 2021 into the second proviso of the principal notification, extending the filing concession to include Form GSTR-1 for May by adding the words 'and May, 2021' after 'April, 2021' in that proviso.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-1 due date: notification inserts May filings into the proviso, deferring the return filing deadline.
Amendment inserts May, 2021 into the second proviso of the principal notification, extending the filing concession to include Form GSTR-1 for May by adding the words "and May, 2021" after "April, 2021" in that proviso.
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