Extension of time limit for furnishing the details of outward supplies in FORM GSTR-1 - Seeks to extend the due date for FORM GSTR-1 - 83/2020 - Central GST (CGST)

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 83/2020 Central Tax New Delhi, the 10th November, 2020 G.S.R. 699(E). -In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 74/2020-Central Tax, dated the 15 th October, 2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 634 (E), dated the 15th October, 2020 , and notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 75/2020-Central Tax, dated the 15th October, 2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 635 (E), dated the 15th October, 2020, except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), for each of the tax periods, till the eleventh day of the month succeeding such tax period: Provided that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the class of registered persons required to furnish return for every quarter under proviso to sub-section (1) of section 39 of the said Act , shall be extended till the thirteenth day of the month succeeding such tax period. 1 [ Provided further that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act, for the tax period April, 2021 2 [ and May, 2021 ] , shall be extended till the twenty-sixth day of the month succeeding the said tax period. ] 3 [ Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the tax period November, 2022, for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tiruvannamalai, Ranipet, Vellore, Villupuram, Cuddalore, Thiruvarur, Nagapattinam, Mayiladuthurai and Thanjavur in the State of Tamil Nadu, shall be extended till the thirteenth day of the month succeeding the said tax period. ] 4 [ Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the 9 [ tax periods April 2023, May 2023, June 2023 and July 2023 ] , for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act whose principal place of business is in the State of Manipur, shall be extended till the 10 [ twenty-fifth day of August, 2023 ].] 11 [ Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the registered persons required to furnish return under sub-section (1) of section 39 of the said Act, other than the registered persons who are required to furnish return under proviso of the said sub-section, for the tax period March, 2024, shall be extended till the twelfth day of April, 2024. ] 2. This notification shall come into force with effect from the 1st day of January, 2021. [F. No. CBEC-20/06/04/2020-GST] PRAMOD KUMAR, Director ************ NOTES:- 1. Inserted vide NOTIFICATION NO. 12/2021- Central Tax dated 01-05-2021 2. Inserted vide NOTIFICATION NO. 17/2021 Central Tax dated 01-06-2021 3. Inserted vide NOTIFICATION NO. 25/2022- Central Tax dated 13-12-2022 4. Inserted vide NOTIFICATION NO. 11/2023- Central Tax dated 24-05-2023 w.e.f. 11-05-2023 5. Substituted vide NOTIFICATION NO. 14/2023- CENTRAL TAX dated 19-06-2023 w.e.f. 31-05-2023 before it was read as, tax period April, 2023 6. Substituted vide NOTIFICATION NO. 14/2023- CENTRAL TAX dated 19-06-2023 w.e.f. 31-05-2023 before it was read as, thirty-first day of May, 2023 7. Substituted vide NOTIFICATION NO. 18/2023- CENTRAL TAX dated 17-07-2023 w.e.f. 30-06-2023 before it was read as, 5 [ tax periods April 2023 and May 2023 ] 8. Substituted vide NOTIFICATION NO. 18/2023- CENTRAL TAX dated 17-07-2023 w.e.f. 30-06-2023 before it was read as, 6 [ thirtieth day of June, 2023 ] 9. Substituted vide NOTIFICATION NO. 41/2023- CENTRAL TAX dated 25-08-2023 w.e.f. 31-07-2023 before it was read as, 7 [ tax periods April 2023, May 2023 and June 2023 ] 10. Substituted vide NOTIFICATION NO. 41/2023- CENTRAL TAX dated 25-08-2023 w.e.f. 31-07-2023 before it was read as, 8 [ thirty-first day of July, 2023 ] 11. Inserted vide NOTIFICATION No. 09/2024 CENTRAL TAX dated 12-04-2024 w.e.f. 11-04-2024