Time limit extension for GSTR-1 filings: deadlines moved to January for December and quarterly 2024 filers. The amendment extends the time limit for furnishing details of outward supplies in FORM GSTR-1: for registered persons filing under the primary return obligation for December 2024 until the thirteenth day of January 2025, and for registered persons filing under the proviso (quarterly filers for October-December 2024) until the fifteenth day of January 2025; the amendment takes effect from the tenth day of January 2025.
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Provisions expressly mentioned in the judgment/order text.
Time limit extension for GSTR-1 filings: deadlines moved to January for December and quarterly 2024 filers.
The amendment extends the time limit for furnishing details of outward supplies in FORM GSTR-1: for registered persons filing under the primary return obligation for December 2024 until the thirteenth day of January 2025, and for registered persons filing under the proviso (quarterly filers for October-December 2024) until the fifteenth day of January 2025; the amendment takes effect from the tenth day of January 2025.
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