Important Keywords: Notification No. 09/2024 – Central Tax: Seeks to extend the due date for filing of FORM GSTR-1, for the month of March 2024, F. No. CBIC-20021/1/2024-GST, NOTIFICATION No. 09/2024 – CENTRAL TAX, Section 37(1) CGST Act 2017, Section 168 CGST Act 2017, Notification No. 83/2020 – Central Tax, Notification No. 41/2023 – Central Tax,
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Table of Contents
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, the 12th April, 2024
Notification No. 09/2024 – Central Tax: Seeks to extend the due date for filing of FORM GSTR-1, for the month of March 2024
G.S.R…..(E).-In exercise of the powers conferred by the second proviso to sub-section (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 further 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 fourth proviso, the following proviso shall be inserted, namely:-
“Provided also 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, other than the registered persons who are required to furnish return under proviso of the said sub-section, for the tax period March, 2024, shall be extended till the twelfth day of April, 2024.”
2. This notification shall be deemed to have come into force with effect from the 11th day of April, 2024.
[F. No. CBIC-20021/1/2024-GST]
(R. Ananth)
Director
Note: The principal notification No. 83/2020 –Central Tax, dated the 10th November, 2020 was published in the Gazette of India, Extraordinary vide number G.S.R. 699(E), dated the 10th November, 2020 and was last amended by notification No. 41/2023 –Central Tax, dated the 25th August 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 624(E), dated the 25th August 2023.
Frequently Asked Questions (FAQs)
Q1: What is Notification No. 09/2024 – Central Tax?
Answer:
Notification No. 09/2024 – Central Tax extends the due date for filing FORM GSTR-1 for March 2024. This provides relief to businesses facing technical difficulties or requiring additional time to comply with their GST return obligations.
💡 Need assistance with timely GST filings? Consult a GST expert at Finodha for hassle-free compliance.
Q2: Who is affected by Notification No. 09/2024 – Central Tax?
Answer:
✅ All registered businesses and taxpayers required to file FORM GSTR-1 for March 2024.
✅ Businesses facing delays due to operational, financial, or system-related issues.
✅ E-commerce sellers, traders, and service providers dealing with GST compliance.
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Q3: What is FORM GSTR-1, and why is it important?
Answer:
GSTR-1 is a monthly or quarterly return that details outward supplies of goods and services made by a registered taxpayer. It is crucial because:
✔️ It enables buyers to claim Input Tax Credit (ITC).
✔️ It ensures compliance with GST regulations.
✔️ It forms the basis for GSTR-2A and GSTR-3B filings.
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Q4: What is the new due date for filing GSTR-1 for March 2024?
Answer:
The revised due date for filing FORM GSTR-1 for March 2024 has been extended as per Notification No. 09/2024 – Central Tax. Taxpayers must ensure they file before the extended deadline to avoid penalties.
📌 Stay compliant – File your GSTR-1 with expert assistance.
Q5: Why was the due date for GSTR-1 extended under Notification No. 09/2024 – Central Tax?
Answer:
The due date extension aims to:
✔️ Address technical glitches taxpayers may have faced while filing.
✔️ Provide additional time for businesses to ensure accurate reporting.
✔️ Prevent late fees and penalties for businesses affected by unforeseen delays.
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Q6: Will late fees or penalties apply if I file within the extended deadline?
Answer:
No, if you file FORM GSTR-1 within the extended deadline mentioned in Notification No. 09/2024 – Central Tax, you will not incur late fees. However, if you miss the new due date, standard penalties and late fees will apply.
📌 Avoid penalties – File your GST returns on time with Finodha.
Q7: How does the extension impact Input Tax Credit (ITC) claims?
Answer:
🚨 Key impact on ITC claims:
✔️ Since ITC is auto-populated in GSTR-2A & GSTR-2B, any delay in GSTR-1 filing can impact ITC claims for buyers.
✔️ Businesses should file GSTR-1 on time so their recipients can claim ITC without delays.
📌 Ensure smooth ITC claims with accurate GST filings.
Q8: How can businesses ensure timely GSTR-1 filing before the new deadline?
Answer:
✔️ Use automated GST filing solutions to avoid last-minute errors.
✔️ Seek professional assistance to prevent compliance issues.
✔️ Stay updated on GST deadlines with expert insights.
💡 Need end-to-end GST filing support? Finodha offers expert GST return filing services.
Q9: Where can I check the official Notification No. 09/2024 – Central Tax?
Answer:
The notification is available on:
✔️ CBIC’s official website: www.cbic.gov.in
✔️ GST Portal: www.gst.gov.in
📌 Confused about how this affects your GST filings? Finodha’s experts can guide you.
Q10: How can Finodha help with GST compliance and return filing?
Answer:
✅ Expert GST consultation for businesses of all sizes.
✅ Hassle-free GST return filing to avoid penalties.
✅ Simplified GST registration for new businesses.
✅ Real-time GST updates to keep you compliant with the latest rules.
📌 Get in touch with Finodha for personalized GST solutions.
Download PDF: Notification No. 09/2024 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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