Extension of due date of furnish GSTR 1 for April 2021

04 May, 2021 admin
gst notification

Notification No. 12/2021 – Central Tax

New Delhi, the 1st May, 2021

G.S.R.....(E).- In exercise of the powers conferred by the second proviso to subsection (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 83/2020 – Central Tax, dated the 10th November, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 699(E), dated the 10th November, 2020, namely:– 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.”. 

[F. No. CBEC-20/06/08/2020-GST] 

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