Notification No. 83/2020 – Central Tax: Seeks to extend the due date for FORM GSTR-1.

Important Keyword: F. No. CBEC 20/06/04/2020-GST, Notification No. 83/2020 – Central Tax, Section 168 CGST Act 2017, Section 37(1) CGST Act 2017.

[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 10^th November, 2020

Notification No. 83/2020 – Central Tax

GST: [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 15^th October, 2020, published in the Gazette of India,

Extraordinary, vide number G.S.R. 634 (E), dated the 15^th October, 2020, and notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 75/2020-Central Tax, dated the 15^th October, 2020, published in the Gazette of India, Extraordinary, vide number

G.S.R. 635 (E), dated the 15^th 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 1^st day of January, 2021.

(Pramod Kumar)
Director,
Government of India

Read More: Notification No. 84/2020 – Central Tax: Seeks to notify class of persons under proviso to section 39(1).

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