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        Case ID :
        GST - States

        Seeks to extend the due date for FORM GSTR-1 for tax period of May, 2021 by 15 days - 04/2021–C.T./GST - West Bengal SGST

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        GSTR-1 filing deadline extension: May 2021 returns included under the extended due date, effective from June commencement. The Commissioner amended Notification No. 13/2020-C.T./GST by inserting 'and May, 2021' into the second proviso, thereby extending the filing deadline for FORM GSTR-1 to include the tax period of May, 2021; the amendment is effective from 1 June 2021 and issued as Notification No. 04/2021-C.T./GST dated 14/06/2021.
                          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: May 2021 returns included under the extended due date, effective from June commencement.

                                The Commissioner amended Notification No. 13/2020-C.T./GST by inserting "and May, 2021" into the second proviso, thereby extending the filing deadline for FORM GSTR-1 to include the tax period of May, 2021; the amendment is effective from 1 June 2021 and issued as Notification No. 04/2021-C.T./GST dated 14/06/2021.


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