NOTIFICATION NO-83/2020-Central Tax dated 10.11.2020 Seeks to extend the due date for FORM GSTR-1

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (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 subsection (1) of section 37 read with section 168 of the Central Goods and Services TaxAct, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), andin supersession of the notification of the Government of India in the Ministry ofFinance (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 theMinistry of Finance (Department of Revenue) No. 75/2020-Central Tax, dated the15th October, 2020, published in the Gazette of India, Extraordinary, vide numberG.S.R. 635 (E), dated the 15th October, 2020,except as respects things done or omittedto be done before such supersession, the Commissioner, on the recommendations ofthe 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 thesaid Act, shall be extended till the thirteenth day of the month succeeding such taxperiod.

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

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