Notification No. 12/2021
Date: May 1, 2021
Subject: Extension of due date for furnishing FORM GSTR-1 for the tax period April 2021.
Description:
The due date for furnishing details of outward supplies in FORM GSTR-1 for April 2021 is extended. Registered persons required to file monthly returns under section 39(1) are covered. The revised due date is the twenty-sixth day of the succeeding month.
Effective Date:
1 May 2021
Previous Notification:
Notification No. 83/2020 – Central Tax dated 10.11.2020