Extension of GSTR-1 filing deadline granted for specified tax periods, distinguishing regular and proviso-based return filers. The Government amends Notification No. 83/2020-State Tax by inserting a proviso extending the time limit to furnish details of outward supplies in FORM GSTR-1: for registered persons required to furnish return under sub-section (1) of the Act for the tax period December, 2024 to a date in January, 2025, and for registered persons required to furnish return under the proviso to that sub-section for the tax period October to December, 2024 to a later date in January, 2025.
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Provisions expressly mentioned in the judgment/order text.
Extension of GSTR-1 filing deadline granted for specified tax periods, distinguishing regular and proviso-based return filers.
The Government amends Notification No. 83/2020-State Tax by inserting a proviso extending the time limit to furnish details of outward supplies in FORM GSTR-1: for registered persons required to furnish return under sub-section (1) of the Act for the tax period December, 2024 to a date in January, 2025, and for registered persons required to furnish return under the proviso to that sub-section for the tax period October to December, 2024 to a later date in January, 2025.
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