Extension of filing deadline for FORM GSTR-1: outward supply details for April 2021 may be filed until the 26th day following the period. The Commissioner, on the Council's recommendation, inserts a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish returns, postponing the deadline for the tax period April 2021 until the twenty-sixth day of the month succeeding that tax period.
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.
Extension of filing deadline for FORM GSTR-1: outward supply details for April 2021 may be filed until the 26th day following the period.
The Commissioner, on the Council's recommendation, inserts a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish returns, postponing the deadline for the tax period April 2021 until the twenty-sixth day of the month succeeding that tax period.
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