Central Board of Indirect Taxes & Customs (CBIC) has issued Notification No. 83/2020 – Central Tax dated 10th November, 2020 to rescind the Notification No. 74/2020 – Central Tax and Notification No. 75/2020 – Central Tax dated 15th October , 2020 so as to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1, for each of the tax periods, till the 11th day of the month succeeding such tax period instead of 10th day of the month succeeding such tax period as mentioned in sub section (1) of Section 37 of CGST Act, 2017 relating to furnishing details of outward supplies.
Further, the time limit for furnishing the details of outward supplies in FORM GSTR-1 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, has been extended till the 13th day of the month succeeding such tax period.
The said Notification shall come into force from 1st day of January, 2021.