Extension of GSTR-1 filing deadline for taxpayers in specified districts, deadline moved to the following month's thirteenth day. The notification inserts a proviso extending the time-limit for furnishing details of outward supplies in Form GSTR-1 for the tax period November 2022 for registered persons required to file returns whose principal place of business is in specified districts of a neighbouring State, extending the deadline to the thirteenth day of the month succeeding that tax period.
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 taxpayers in specified districts, deadline moved to the following month's thirteenth day.
The notification inserts a proviso extending the time-limit for furnishing details of outward supplies in Form GSTR-1 for the tax period November 2022 for registered persons required to file returns whose principal place of business is in specified districts of a neighbouring State, extending the deadline to the thirteenth day of the month succeeding that tax period.
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