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    <title>Extension of Time Limit for FORM GSTR-1 for Monthly and Quarterly Filers</title>
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    <description>The time limit for furnishing details of outward supplies in FORM GSTR-1 is extended to the eleventh day of the month succeeding each tax period for monthly filers. Registered persons required to furnish quarterly returns may furnish FORM GSTR-1 up to the thirteenth day of the month succeeding the relevant tax period. The revised timelines operate from 1 January 2021 and supersede earlier specified notifications without affecting prior actions or omissions.</description>
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      <description>The time limit for furnishing details of outward supplies in FORM GSTR-1 is extended to the eleventh day of the month succeeding each tax period for monthly filers. Registered persons required to furnish quarterly returns may furnish FORM GSTR-1 up to the thirteenth day of the month succeeding the relevant tax period. The revised timelines operate from 1 January 2021 and supersede earlier specified notifications without affecting prior actions or omissions.</description>
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