Extending the time limit for furnishing the details of outward supplies in FORM GSTR-1 - 13/2020 - Telangana SGST

GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 13/2020 CCT s Ref No. A(1)/157/2017, Dt. 11-01-2021 Sub:- Extending the time limit for furnishing the details of outward supplies in FORM GSTR-1. In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the notification No. 74/2020-Central Tax, dated the 15 th October, 2020 issued in G.O.Ms No. 155, Revenue (CT-II) Department, Dt. 29-12- 2020, and notification No. 09/2020-State Tax, dt. 07-11-2020, except as respects things done or omitted to be done before such supersession, the Commissioner of State Tax, Telangana on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Telangana 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 Sd/- Neetu Prasad Commissioner (ST)