GSTR-1 filing deadline extended for March tax period, granting additional days for specified registered persons to comply. The notification amends the earlier Gazette notification to extend the time-limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to file returns under the general return-filing obligation, excluding those under the proviso, for the March 2024 tax period until the twelfth day of April, 2024, and declares the amendment effective from the eleventh day of April, 2024.
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Provisions expressly mentioned in the judgment/order text.
GSTR-1 filing deadline extended for March tax period, granting additional days for specified registered persons to comply.
The notification amends the earlier Gazette notification to extend the time-limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to file returns under the general return-filing obligation, excluding those under the proviso, for the March 2024 tax period until the twelfth day of April, 2024, and declares the amendment effective from the eleventh day of April, 2024.
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