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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e 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 15th October, 2020, p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rovided 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 furnishing the detai .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 the said Act whose princip .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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.] 2. This notification shall come into force with effect from the 1st day of January, 2021. [F. No. CBEC-20/06/04/2020-GST] PRAMOD KUM .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s, "5[tax periods April 2023 and May 2023]" 8. Substituted vide NOTIFICATION NO. 18/2023- CENTRAL TAX dated 17-07-2023 w.e.f. 30-06-2023 before it was read as, "6[thirtieth day of June, 2023]" 9. Substituted vide NOTIFICATION NO. 41/2023- CENTRAL TAX dated 25-08-2023 w.e.f. 31-07-2023 before it was read as, "7[tax periods April 2023, May 2023 and June 2023]" .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X