Extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 - GST/2020-21/F.No-509/57/Commercial Tax - Uttar Pradesh SGST

Notification No-GST/2020-21/F.No-509/57/Commercial Tax Office of the Commissioner, Commercial Tax; Uttar Pradesh, (GST Section) Lucknow : Dated: 24 November, 2020 NOTIFICATION In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no 1 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the notification no. 1283/XI-2-20-9(47)/17-U.P. Act-1 -2017-Order-(158)-2020 dated 02 November, 2020, and notification no.GST-2020-21/F. No. 509/54/Commercial Tax dated 21 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 Uttar Pradesh 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. 2. This notification shall come into force with effect from the 1 st day of January, 2021. (Amrit Soni) Commissioner, Commercial Tax, Uttar Pradesh