Notification for amendment of Notification No. 101/GST-2, dated 15.12.2020 to extend the due date for furnishing of FORM GSTR-1 for the month of December, 2024 and for the quarter of October to December, 2024, as the case may be under the HGST Act, 2017 - 02/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 13rd January, 2025 No. 02/GST-2. In exercise of the powers conferred by the first proviso to sub-section (1) of section 37 read with section 168 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Commissioner of State Tax, on the recommendations of the Council, hereby makes the following amendments in the Haryana Government, Excise and Taxation Department, notification No. 101/GST-2, dated 15th December, 2020, namely :- AMENDMENT In the Haryana Government, Excise and Taxation Department, notification No. 101/GST-2, dated 15th December, 2020, after the third proviso, the following proviso shall be inserted, namely:- 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 for the tax period December, 2024, shall be extended till the thirteenth day of January, 2025 and for the registered persons who are required to furnish return under proviso of the said sub-section, for the tax period October to December, 2024, shall be extended till the fifteenth day of January, 2025. ASHOK KUMAR MEENA Excise and Taxation Commissioner-cum- Commissioner of State Tax, Haryana.