Seeks to extend the due date for furnishing FORM GSTR-1 for the month of December, 2024 and the quarter of October to December, 2024
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Extension of GSTR-1 filing deadlines: monthly filers given extra days; quarterly filers granted extended filing time.
Inserts a proviso to extend the time limit for furnishing details of outward supplies in FORM GSTR-1: monthly filers for December, 2024 are granted an extension until the thirteenth day of January, 2025, and registered persons filing under the quarterly proviso for October-December, 2024 are granted an extension until the fifteenth day of January, 2025, by amendment to Notification No. 83/2020 - Central Tax.