In exercise of the powers conferred by the second proviso to section 37(1), read with section 168 of the CGSTA, 2017

and in supersession of the

Notification No. 74/2020-Central Tax dt. 15-10-2020

Notification No. 75/2020-Central Tax dt. 15-10-2020

except as respects things done or omitted to be done before such supersession

Monthly GSTR-01 due date for each tax periods from Oct, 20 onwards = 11^th of succeeding month

Commissioner extends

the time limit for furnishing GSTR-1 for each of the tax periods,

till the 11^th day of the month succeeding such tax period:

1^st Proviso – Due date of Quarterly GSTR-01 = 13^th day of succeeding month

time limit for furnishing GSTR-1

for RPs who is required to furnish return for every quarter under proviso to section 39(1),

shall be extended till the 13^th day of the month succeeding such tax period.

[1][2^nd Proviso – Due date of monthly GSTR-01 for Apr-21 & May-21 = 26^th day of succeeding month

time limit for furnishing the details of outward supplies in GSTR-1

for RPs required to furnish return u/s 39(1),

for the tax period April, 2021 [2][and May, 2021], shall be extended till the 26 day of the month succeeding the said tax period]

[3][3^rd Proviso – Due date of monthly GSTR-01 for specified RPs for Nov-2022 = 13^th day of succeeding month

time limit for furnishing the details of outward supplies in GSTR-1

for the tax period Nov, 2022,

for the RPs required to furnish return u/s 39(1)

whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tiruvannamalai, Ranipet, Vellore, Villupuram, Cuddalore, Thiruvarur, Nagapattinam, Mayiladuthurai and Thanjavur in the State of Tamil Nadu,

shall be extended till the 13^th day of the month succeeding the said tax period.]

[4][4^th Proviso – Due date of monthly GSTR-01 for specified RPs for Apr to Jun 2023 = 31^st Jul

time limit for furnishing the details of outward supplies in GSTR-1

for the [5][tax periods April 2023, May 2023, June 2023 and July 2023],

for the RPs required to furnish return u/s 39(1) whose principal place of business is in the State of Manipur,

shall be extended till the [6][twenty-fifth day of August, 2023]]

[7][5^th Proviso – Due date of monthly GSTR-01 for all RPs for Mar-24 = 12^th Apr

time limit for furnishing the details of outward supplies in FORM GSTR-1

for the registered persons required to furnish return u/s 39(1), 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 come into force with effect from the 1st day of January, 2021.