Notification to extend the due date for FORM GSTR-1 under the HGST Act, 2017 - 101/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 15th December, 2020 No.101/GST-2 .- In exercise of the powers conferred by the second proviso to subsection (1) of section 37 read with section 168 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the Haryana Government, Excise and Taxation Department, notification No.93/GST-2, dated the 17th November, 2020 and Haryana Government, Excise and Taxation Department, notification No.91/GST-2, dated the 28th October, 2020, except as respects things done or omitted to be done before such supersession, the Commissioner of State Tax, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Haryana 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 1st day of January, 2021. SHEKHAR VIDYARTHI Excise Taxation Commissioner-cum- Commissioner of State Tax, Haryana