Circular No. ES/37/2021-22 3rd May, 2021
To: Members of the Council
Sub: CBIC extends the due date of furnishing FORM GSTR-1 for April, 2021
CBIC has issued Notification No. 12/2021 – Central Tax dated 1st May, 2021 by making the following amendment in Notification No. 83/2020 – Central Tax, dated 10th November, 2020 to extend the due date of furnishing FORM GSTR-1 for April, 2021.
In the said notification, after the proviso, the following proviso shall be inserted, namely:-
“Provided further 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 April, 2021, shall be extended till the twenty-sixth day of the month succeeding the said tax period.”.
Members may kindly make a note of the above.