GSTR-1 filing deadline extended to the twenty-sixth day of the succeeding month for April return filing. The notification amends the earlier departmental notification to extend the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish returns, fixing the extended deadline for the tax period April, 2021 as the twenty-sixth day of the month succeeding the said tax period, and deems the amendment to be effective from the first day of May, 2021.
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Provisions expressly mentioned in the judgment/order text.
GSTR-1 filing deadline extended to the twenty-sixth day of the succeeding month for April return filing.
The notification amends the earlier departmental notification to extend the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish returns, fixing the extended deadline for the tax period April, 2021 as the twenty-sixth day of the month succeeding the said tax period, and deems the amendment to be effective from the first day of May, 2021.
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