Extension of GSTR-1 filing deadline for specified taxpayers, providing staggered relief for monthly and quarterly filers. An inserted proviso extends the time-limit for furnishing details of outward supplies in FORM GSTR-1: a short extension for registered persons required to furnish returns under the primary return-filing provision for the monthly tax period, and a slightly later extension for registered persons filing under the statutory proviso for the quarterly tax period; the notification is issued by the Commissioner of State Tax and is deemed effective from an earlier specified date.
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 specified taxpayers, providing staggered relief for monthly and quarterly filers.
An inserted proviso extends the time-limit for furnishing details of outward supplies in FORM GSTR-1: a short extension for registered persons required to furnish returns under the primary return-filing provision for the monthly tax period, and a slightly later extension for registered persons filing under the statutory proviso for the quarterly tax period; the notification is issued by the Commissioner of State Tax and is deemed effective from an earlier specified date.
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