New Notification Issued:
Under authority of GST Act's second proviso to section 37.
Replaces previous notifications 74/2020-Central Tax and 75/2020-Central Tax.
Extension Scope:
Time limit extended for furnishing details of outward supplies in FORM GSTR-1.
Applies to each tax period.
Extended Deadline:
Now set till the eleventh day of the month succeeding the tax period.
Special Provision for Quarterly Filers:
Registered persons filing quarterly returns under section 39(1) get additional time.
Deadline extended till the thirteenth day of the succeeding month.
Effective Date:
Notification effective from January 1, 2021.
Commissioner's Authority:
Extension done based on recommendations of GST Council.