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of <h1>West Bengal extends FORM GSTR-1 submission deadline for April 2021 u/s 39 of GST Act. Effective May 1.</h1> The Commissioner of State Tax in West Bengal has issued an amendment to extend the deadline for submitting FORM GSTR-1 for April 2021. This extension allows registered persons to furnish details of outward supplies under section 39 of the West Bengal Goods and Services Tax Act, 2017, until the 26th of the month following the tax period. This amendment, effective from May 1, 2021, aligns with the recommendations of the Council and corresponds to Central Notification No. 12/2021-Central Tax.
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