Extension of time limit for furnishing the details of outward supplies in FORM GSTR-1 - extend the due date for FORM GSTR-1 - 83/2020 - Notification No. 83/2020 – Central Tax, dated the 10th November, 2020 amended. - 14/2023 - Central GST (CGST)

Extension of GSTR 1 filing deadline grants extra time for outward supplies reporting for specified tax periods.

Amendment to Notification No. 83/2020 extends the FORM GSTR 1 filing timeline by substituting the tax period reference to include April 2023 and May 2023 and by moving the due date from the thirty first day of May, 2023 to the thirtieth day of June, 2023; the change is made by the Commissioner on the Council's recommendation under section 37(1) proviso read with section 168 and is deemed effective from the thirty first day of May, 2023.