Extension of GSTR-1 filing deadline for outward supplies granted, allowing returns to be filed until mid-April. The notification inserts a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish returns under the ordinary return obligation (excluding those covered by the proviso) for the March tax period until the twelfth day of April, with the amendment deemed effective from the eleventh day of April.
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 GSTR-1 filing deadline for outward supplies granted, allowing returns to be filed until mid-April.
The notification inserts a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish returns under the ordinary return obligation (excluding those covered by the proviso) for the March tax period until the twelfth day of April, with the amendment deemed effective from the eleventh day of April.
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