The Central Board of Indirect Taxes and Customs (CBIC) on January 10, 2025, amended an older notification No. 83/2020 –Central Tax, dated November 10, 2020, related to outward supplies in FORM GSTR-1.
The following has been stated: -
•In the notification, after the fifth 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 Act for the tax period December 2024, shall be extended till the thirteenth day of January 2025 and for the registered persons who are required to furnish return under proviso of the said sub-section, for the tax period October to December 2024, shall be extended till the fifteenth day of January 2025.
[Notification No.01/2025 – Central Tax]
