On 12th April 2024, the Central Board of Indirect Taxes and Customs ( CBIC ) issued a notification, officially recognizing the extension of the GSTR-1 filing due date. The Goods and Services Tax Network ( GSTN ) had extended the due date for filing GSTR 1 amidst technical issues. The date has been extended to 12th April 2024
This amendment extended the deadline for furnishing the details of outward supplies in FORM GSTR-1 for the month of March 2024, to April 12, 2024.
The notification stated as follows: —
“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 November 10, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 699(E), dated the November 10, 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.”
This notification shall be deemed to have come into force with effect from the 11 day of April, 2024.”
The GSTN advisory states as follows : “GSTN has noticed that taxpayers are facing difficulties in filing GSTR-1 intermittently since yesterday due to technical issues leading to slow response on the portal. GSTN has accordingly recommended to CBIC that the due date for filing of GSTR-1 for the monthly taxpayers be extended by a day i.e. till 12/4/24.”
Numerous professionals encountered technical challenges in the GST Portal while attempting to file GSTR-1, as evident from the tweets through ‘X’.
In response, GSTN has extended the deadline by one day and has recommended the same to the Central Board of Indirect Taxes and Customs ( CBIC ). Taxpayers filing Form GSTR-1 monthly are required to submit it by the 11th of the succeeding month, while those filing quarterly must file by the 13th of the month following the end of the quarter, or any extended dates as notified by the Government.
Read Also: Big Update: GSTR 1 Due Date Extended amidst Technical Issues
Goods and Services Tax ( GST ) Return Form GSTR-1 serves as a monthly or quarterly Statement of Outward Supplies, to be submitted by all regular and casual registered taxpayers engaged in the supply of goods and/or services.
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