The CBIC vide Notification No. 12/2021- Central Tax dated May 01, 2021 inserted proviso in Notification No. 83/2020- Central Tax dated November 10, 2020 to extend that time limit for furnishing the details of outward supplies in Form GSTR-1 under Section 39(1) of the Central Goods and Services Tax Act, 2017 for the month of April, 2021 to May 26, 2021.
The Notification can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2021/05/No.-12-2021-Central-Tax.pdf