Important Keyword: Notification No. 83/2020 – Central Tax, GSTR-1 due date extension, GSTR-1 filing, QRMP Scheme GST, Section 37 CGST Act, GSTR-1 January 2021, CBIC Notification 83/2020, GST return filing, Finodha GST services, GST compliance India,
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[F. No. CBEC 20/06/04/2020-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 10th November, 2020
Notification No. 83/2020 – Central Tax: Seeks to extend the due date for FORM GSTR-1.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i)]
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) (hereafter in this notification referred to as the said Act), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 74/2020-Central Tax, dated the 15th October, 2020, published in the Gazette of India,
Extraordinary, vide number G.S.R. 634 (E), dated the 15th October, 2020, and notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 75/2020-Central Tax, dated the 15th October, 2020, published in the Gazette of India, Extraordinary, vide number
G.S.R. 635 (E), dated the 15th October, 2020,except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), for each of the tax periods, till the eleventh day of the month succeeding such tax period:
Provided that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the class of registered persons required to furnish return for every quarter under proviso to sub-section (1) of section 39 of the said Act, shall be extended till the thirteenth day of the month succeeding such tax period.
2. This notification shall come into force with effect from the 1st day of January, 2021.
(Pramod Kumar)
Director,
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 83/2020 – Central Tax
Q1: What is Notification No. 83/2020 – Central Tax about?
Answer:
This notification extends the due date for filing FORM GSTR-1, which contains details of outward supplies. From 1st January 2021, the filing deadlines are standardized as follows:
For Monthly Filers: 11th of the following month.
For Quarterly Filers (under QRMP Scheme): 13th of the month following the quarter.
This replaced earlier notifications No. 74/2020 and No. 75/2020 – Central Tax.
Q2: What is FORM GSTR-1?
Answer:
FORM GSTR-1 is a monthly or quarterly GST return that records details of outward supplies—that is, all sales and services provided during a tax period.
It helps recipients claim Input Tax Credit (ITC) through the GSTR-2A/2B mechanism.
📘 Related Service: Finodha GST Compliance
Q3: What is the legal authority behind this notification?
Answer:
The notification is issued under:
Section 37(1) (Second Proviso) of the CGST Act – allows the government to extend the time for filing outward supply details.
Section 168 – empowers the CBIC to issue orders or instructions for uniform implementation of the Act.
Q4: What notifications does this replace or supersede?
Answer:
Notification No. 83/2020 supersedes:
Notification No. 74/2020 – Central Tax, and
Notification No. 75/2020 – Central Tax,
both dated 15th October 2020, which prescribed earlier due dates for GSTR-1 filing.
Q5: Who are considered ‘monthly filers’ and ‘quarterly filers’?
Answer:
Monthly Filers: Taxpayers with aggregate turnover exceeding ₹5 crore in the preceding financial year.
Quarterly Filers (QRMP): Taxpayers with turnover up to ₹5 crore, who opted to file quarterly returns under Notification No. 84/2020 – Central Tax.
Q6: What is the QRMP Scheme and how is it related to this notification?
Answer:
The QRMP Scheme (Quarterly Return, Monthly Payment) allows small taxpayers (turnover ≤ ₹5 crore) to:
File GSTR-3B quarterly, and
Pay taxes monthly.
This notification aligns the GSTR-1 due dates for such taxpayers to the 13th of the next month following the quarter.
💼 Learn more: Finodha QRMP Scheme Filing Support
Q7: What happens if a taxpayer fails to file GSTR-1 within the extended due date?
Answer:
Failure to file GSTR-1 by the due date results in:
Late Fee under Section 47 of the CGST Act,
Ineligibility to file GSTR-3B, and
Restriction on e-way bill generation.
Stay compliant with automated reminders via Finodha GST Services.
Q8: From when does this notification take effect?
Answer:
Notification No. 83/2020 – Central Tax comes into effect from 1st January 2021.
This means all GSTR-1 filings for January 2021 onward must follow the new due dates.
Q9: Does this notification apply to all registered persons?
Answer:
Yes, it applies to all registered taxpayers under the CGST Act, except those covered by special procedures (like composition taxpayers, input service distributors, or non-resident taxable persons).
Q10: What is the connection between Section 37 and GSTR-1?
Answer:
Section 37 of the CGST Act, 2017 governs the furnishing of details of outward supplies by registered persons.
It mandates that every taxpayer must submit details of sales within the prescribed due date to enable the recipient to claim ITC.
This notification modifies that timeline using the second proviso to Section 37(1).
Q11: How does this benefit small taxpayers?
Answer:
✅ Provides more time to prepare and file quarterly returns
✅ Reduces compliance pressure
✅ Ensures better data accuracy and reconciliation
✅ Aligns with other QRMP compliance changes introduced through Notifications 84/2020 and 85/2020 – Central Tax
Q12: Can a taxpayer still file GSTR-1 after the due date?
Answer:
Yes, but they must pay:
Late fees (₹50/day, capped at ₹10,000 for regular taxpayers), and
Interest (if any applicable tax payment delay occurs).
To avoid penalties, file on time using Finodha GST Return Filing Portal.
Q13: What about Nil GSTR-1 returns?
Answer:
Even if there are no outward supplies, taxpayers must file a Nil GSTR-1 by the same due date to maintain compliance and avoid late fees.
Q14: Is this notification connected to GSTR-3B or GSTR-2A filing?
Answer:
Yes.
Data filed in GSTR-1 auto-populates in GSTR-3B for sales reporting.
Buyers’ GSTR-2A/2B depends on suppliers filing GSTR-1 on time.
Hence, any delay in GSTR-1 filing can affect ITC reconciliation for other taxpayers.
💡 Ensure timely ITC reflection — Manage all GST returns via Finodha.
🏁 Conclusion
Notification No. 83/2020 – Central Tax is an important compliance simplification for GST taxpayers.
By extending and standardizing GSTR-1 filing deadlines, it aligns the return filing process with the newly introduced QRMP Scheme, ensuring smoother workflows and reduced burden on small businesses.
💡 Stay compliant, save time, and avoid penalties — File your GSTR-1 today with Finodha GST Return Filing Services.
Download PDF: Notification No. 83/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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