Extension of GSTR-1 filing deadline: April 2021 outward supplies may be filed until the 26th day following the tax period. The Commissioner amends S.O. 206 (23 December 2020) by inserting a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1: registered persons required to furnish returns may submit GSTR-1 for the tax period April 2021 by the twenty-sixth day of the month succeeding that tax period, as provided in S.O. 109 dated 1 July 2021.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-1 filing deadline: April 2021 outward supplies may be filed until the 26th day following the tax period.
The Commissioner amends S.O. 206 (23 December 2020) by inserting a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1: registered persons required to furnish returns may submit GSTR-1 for the tax period April 2021 by the twenty-sixth day of the month succeeding that tax period, as provided in S.O. 109 dated 1 July 2021.
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