Notification No. 04/2020
Date: January 10, 2020
Subject: Extension of due date for filing GSTR-1 for past tax periods
Description:
Amends Notification No. 4/2018–Central Tax to extend the last date for filing FORM GSTR-1 for specified tax periods. Substitutes the earlier due date with 17 January 2020. Provides additional time for compliance without altering substantive requirements.
Effective Date: 10.01.2020
Previous Notification: Notification No. 4/2018 – Central Tax dated 23.01.2018