Extension of GSTR-1 filing deadline granted, providing additional time for specified registered persons to furnish outward supplies. Extension of the deadline for furnishing details of outward supplies in FORM GSTR-1 for the March 2024 tax period for registered persons required to file returns under the ordinary return filing requirement, excluding those covered by the proviso. The amendment inserts a proviso into the earlier departmental notification to prescribe the extended time limit and is declared to have effect from a specified date in April 2024.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-1 filing deadline granted, providing additional time for specified registered persons to furnish outward supplies.
Extension of the deadline for furnishing details of outward supplies in FORM GSTR-1 for the March 2024 tax period for registered persons required to file returns under the ordinary return filing requirement, excluding those covered by the proviso. The amendment inserts a proviso into the earlier departmental notification to prescribe the extended time limit and is declared to have effect from a specified date in April 2024.
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