Notification No.: 09/2024 – Central Tax
Date of Notification: 12th April 2024
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 37(1) – Furnishing details of outward supplies (GSTR-1)
- Section 39(1) – Furnishing of returns (linked with GSTR-3B)
- Section 168 – Power to issue instructions/directions
- Earlier Notification Amended:
- Notification No. 83/2020 – Central Tax, dated 10th November 2020 – Extension of time limits for GSTR-1 filing in specified cases
- Last amended by Notification No. 41/2023 – Central Tax, dated 25th August 2023
Summary of Notification:
- This notification further amends Notification No. 83/2020 – Central Tax, which provides relaxation in the due dates for furnishing FORM GSTR-1.
- For the tax period March 2024, the due date for filing FORM GSTR-1 has been extended till 12th April 2024.
- The extension is applicable to all registered persons required to furnish return under Section 39(1), except those covered under the proviso to that sub-section (such as QRMP scheme filers).
- The notification is deemed to have come into effect from 11th April 2024, ensuring coverage of filings within the extended time frame.