GSTR-1 filing timeline extended for specified GST return periods under the Sikkim tax framework. Extension of the time limit for furnishing details of outward supplies in FORM GSTR-1 under the Sikkim Goods and Services Tax framework. The amendment extends the due date for registered persons required to furnish returns under section 39(1) for the tax period December 2024 up to 13 January 2025, and for registered persons covered by the proviso to section 39(1), for the tax period October to December 2024 up to 15 January 2025.
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Provisions expressly mentioned in the judgment/order text.
GSTR-1 filing timeline extended for specified GST return periods under the Sikkim tax framework.
Extension of the time limit for furnishing details of outward supplies in FORM GSTR-1 under the Sikkim Goods and Services Tax framework. The amendment extends the due date for registered persons required to furnish returns under section 39(1) for the tax period December 2024 up to 13 January 2025, and for registered persons covered by the proviso to section 39(1), for the tax period October to December 2024 up to 15 January 2025.
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