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<h1>Assam extends GSTR-1 filing deadline for April 2021 to 26th of following month under GST Act 2017.</h1> The notification issued by the Principal Commissioner of State Tax, Assam, extends the deadline for registered persons to furnish details of outward supplies in FORM GSTR-1 for April 2021. The due date is now extended to the 26th day of the month following the tax period, as per the amendment to the previous notification No. 42/2021-GST. This change is enacted under the powers conferred by the Assam Goods and Services Tax Act, 2017, and is effective from May 1, 2021.