[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i)]

Government of India

 Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 83/2020 – Central Tax

New Delhi, the 10th November, 2020

G.S.R.....(E).– In exercise of the powers conferred by the second proviso to sub- section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 74/2020-Central Tax, dated the 15th October, 2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 634 (E), dated the 15th October, 2020, and notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 75/2020-Central Tax, dated the 15th  October, 2020, published in  the Gazette  of  India, Extraordinary, vide    number G.S.R. 635 (E), dated the 15th  October, 2020, except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), for each of the tax periods, till the eleventh day of the month succeeding such tax period:

Provided  that the time  limit  for  furnishing  the  details  of  outward  supplies  in FORM  GSTR-1of  the said rules  for  the  class  of  registered  persons  required  to furnish  return  for  every  quarter  under proviso  to  sub-section  (1)  of  section  39  of  the said  Act,  shall  be  extended  tillthe  thirteenth  day  of the  month  succeeding  such  tax period.

¹[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 ²[and May, 2021] shall be extended till the twenty-sixth day of the month succeeding the said tax period.]

           ³[Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the tax period November, 2022, for the registered persons required to furnish return under subsection (1) of section 39 of the said Act whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tiruvannamalai, Ranipet, Vellore, Villupuram, Cuddalore, Thiruvarur, Nagapattinam, Mayiladuthurai and Thanjavur in the State of Tamil Nadu, shall be extended till the thirteenth day of the month succeeding the said tax period.]

          ⁴[Provided also that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the ⁷[tax periods April 2023, May 2023 and June 2023], for the registered persons required to furnish return under subsection (1) of section 39 of the said Act whose principal place of business is in the State of Manipur, shall be extended till the ⁸[thirty-first day of July, 2023]]

⁹[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 said Act, other than the registered persons who are required to furnish return under proviso of the said sub-section, for the tax period March, 2024, shall be extended till the twelfth day of April, 2024.]

¹⁰[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 said 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.]

2. This notification shall come into force with effect from the 1st day of January, 2021.

[F. No. CBEC 20/06/04/2020-GST]

 (Pramod Kumar)

Director, Government of India

Notes: