Extension of GSTR-1 filing deadline for outward supplies provides additional time for affected registered persons. An amendment inserts a proviso extending the time for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to file returns under the main return provision, excluding those governed by the proviso, for the tax period March, 2024, until the twelfth day of April, 2024; the amendment is deemed effective from the eleventh day of April, 2024.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-1 filing deadline for outward supplies provides additional time for affected registered persons.
An amendment inserts a proviso extending the time for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to file returns under the main return provision, excluding those governed by the proviso, for the tax period March, 2024, until the twelfth day of April, 2024; the amendment is deemed effective from the eleventh day of April, 2024.
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