Time limit extension for GSTR-1 filings: specified return categories granted additional days to submit outward supply details. Notification amends Notification No. 42/2021-GST to insert a proviso extending the time limit for furnishing details of outward supplies in Form GSTR-1: registered persons required to file returns under sub section (1) of section 39 receive an extended January deadline for the December tax period, and persons required to file under the proviso to that sub section receive a separate January extension for the October-December tax period; the notification is deemed issued on a specified January date.
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Time limit extension for GSTR-1 filings: specified return categories granted additional days to submit outward supply details.
Notification amends Notification No. 42/2021-GST to insert a proviso extending the time limit for furnishing details of outward supplies in Form GSTR-1: registered persons required to file returns under sub section (1) of section 39 receive an extended January deadline for the December tax period, and persons required to file under the proviso to that sub section receive a separate January extension for the October-December tax period; the notification is deemed issued on a specified January date.
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