Circular No.: ES/366/2020-21 12th November, 2020
To: Members of the Council
Sub: Seeks to extend the due date for FORM GSTR-1
Vide Notification No. 83/2020 – Central Tax dated 10th November, 2020, CBIC has extended the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 for each of the tax periods, till the eleventh day of the month succeeding such tax period:
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 for every quarter shall be extended till the thirteenth day of the month succeeding such tax period.
This notification shall come into force w.e.f. 1st January, 2021.
Members may kindly make a note of the above.