Monthly/Quarterly GSTR-1 Due Dates from January 1, 2021: CBIC CGST Notification 83/2020

CBIC prescribes/extends the due dates in respect of monthly and quarterly returns in Form GSTR-1 up to the 11th and 13th of the month following the tax period, respectively, vide CGST Notification 83/2020, applicable w.e.f. January 1, 2021.

The deadline for submitting the monthly return in FORM GSTR-1 (details of outward supplies) for each tax period has been extended until the 11th day of the month following such tax period. In addition, the deadline for filing quarterly returns in FORM GSTR-1 under proviso to section 39(1) of the CGST Act, 2017 has been extended until the 13th of the month following the tax period. These changes will take effect on January 1, 2021, and there will be no more periodic notifications on GSTR-1 due dates for monthly or quarterly returns, except when the timeline is extended.

CBIC Central Tax Notification 83/2020 dt. 10/11/2020: Seeks to prescribe/extend the due dates for monthly/quarterly return in Form GSTR-1 applicable w.e.f. 01/01/2021

G.S.R. 699(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-1 of 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 till the thirteenth day of the month succeeding such tax period.

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

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