The Government of West Bengal on January 16, 2025, issued an Extension of Time Limit for Furnishing FORM GSTR-1 for Specific Tax Periods.
The West Bengal Government has amended Notification No. 101/GST-2 dated December 15, 2020, under the West Bengal Goods and Services Tax Act, 2017, to extend the time limit for filing details of outward supplies in FORM GSTR-1. For registered persons required to file returns under Section 39(1) of the Act, the deadline for the December 2024 tax period has been extended to January 13, 2025. For registered persons filing quarterly returns under the proviso to Section 39(1), the deadline for the tax period October to December 2024 has been extended to January 15, 2025.
[Notification No. 01/2025–C.T./GST]
