CBIC extends due date of furnishing GSTR-1 for March 2024 to 12th April

CBIC Extends Due Date for monthly taxpayers of Furnishing GSTR-1 for March 2024 to 12th April Due to Technical Issues on GST Portal vide Notification No. 09/2024 – Central Tax Dated: 12th April, 2024. Extension is In continuation of GSTN advisory issued on 11.04.24.

The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, has announced an extension for the filing of GSTR-1 for the tax period of March 2024. Due to technical glitches experienced on the Goods and Services Tax (GST) portal, the deadline for furnishing the details of outward supplies in FORM GSTR-1 has been pushed back to the 12th of April, 2024.

The decision comes as a response to challenges faced by taxpayers attempting to comply with their filing requirements within the original timeframe. Recognizing the importance of ensuring a smooth and efficient filing process, the CBIC, in consultation with the Council, has exercised its authority under the Central Goods and Services Tax Act, 2017 to extend the deadline.

In accordance with Notification No. 09/2024 – Central Tax, dated April 12, 2024, issued by the Ministry of Finance (Department of Revenue), the extension applies to registered persons required to furnish returns under sub-section (1) of Section 39 of the Central Goods and Services Tax Act, 2017, excluding those who are required to furnish returns under the proviso of the said sub-section.

This amendment, inserted as a further proviso after the fourth proviso of Notification No. 83/2020 – Central Tax, dated November 10, 2020, emphasizes the importance of ensuring compliance while addressing the technical challenges faced by taxpayers.

The notification, effective from April 11, 2024, provides relief to businesses and taxpayers affected by the technical issues on the GST portal, allowing them additional time to complete their filing obligations for the specified tax period.

This extension offers respite to businesses grappling with technical hurdles, ensuring that they can fulfill their tax obligations effectively and in a timely manner.

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Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs) Notification
New Delhi

Notification No. 09/2024 – Central Tax Dated: 12th April, 2024

G.S.R. 246(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), the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 83/2020 – Central Tax, dated the 10^th November, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 699(E), dated the 10^th November, 2020, namely:–

In the said notification, after the fourth proviso, the following proviso shall be inserted, namely:-

“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.”

2. This notification shall be deemed  to have come into force with  effect from the 11^th day of April, 2024.

[F. No. CBIC-20021/1/2024-GST]

R. ANANTH, Director

Note: The principal notification No. 83/2020 –Central Tax, dated the 10^th November, 2020 was published in the Gazette of India, Extraordinary vide number G.S.R. 699(E), dated the 10^th November, 2020 and was last amended by notification No. 41/2023 –Central Tax, dated the 25^th August 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 624(E), dated the 25^th August 2023.