The CBIC vide Notification No. 83/2020 – Central Tax dated November 10, 2020, has extended the time limit for furnishing the details of outward supplies in Form GSTR-1 in the following manner:
- The monthly GSTR-1 for each of the tax periods shall be filed on or before 11th day of next month; and
- The quarterly GSTR-1 [for the class of registered persons required to furnish return for every quarter under proviso to sub-section (1) of Section 39 of the CGST Act, 2017] shall be filed on or before 13th day of next month succeeding such tax period (i.e. after ending such quarter)
These new dates will be applicable w.e.f. January 1, 2021.
The Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-83-central-tax-english-2020.pdf