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    <description>The Commissioner amends Notification No. 83/2020 to insert a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to file returns under sub-section (1) of section 39: the return for the April 2021 tax period is extended until the twenty-sixth day of the month succeeding that tax period.</description>
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      <description>The Commissioner amends Notification No. 83/2020 to insert a proviso extending the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to file returns under sub-section (1) of section 39: the return for the April 2021 tax period is extended until the twenty-sixth day of the month succeeding that tax period.</description>
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