GSTR-1 filing deadline extension for specified tax periods under Manipur GST rules. The Commissioner amended Notification No. 13/2020-State Tax (D) to extend the time limit for furnishing outward supply details in FORM GSTR-1. The due date for registered persons required to furnish return under section 39(1) for the tax period December 2024 is extended till 13 January 2025, and for registered persons covered by the proviso to that sub-section for the tax period October to December 2024 is extended till 15 January 2025.
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Provisions expressly mentioned in the judgment/order text.
GSTR-1 filing deadline extension for specified tax periods under Manipur GST rules.
The Commissioner amended Notification No. 13/2020-State Tax (D) to extend the time limit for furnishing outward supply details in FORM GSTR-1. The due date for registered persons required to furnish return under section 39(1) for the tax period December 2024 is extended till 13 January 2025, and for registered persons covered by the proviso to that sub-section for the tax period October to December 2024 is extended till 15 January 2025.
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