Speak now

In the said notification, after the proviso, the following proviso shall be inserted, namely: “Provided further 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, for the tax period April, 2021, shall be extended till the twenty-sixth day of the month succeeding the said tax period.”. This notification shall be deemed to have come into force with effect from the 25th day of April, 2021