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

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..... 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 .....

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..... 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 furnishi .....

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..... he 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 th .....

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..... 21 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 NOTIF .....

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