GST Notification – 09/2024:

In accordance with the Central Goods and Services Tax Act, 2017, the Commissioner, acting upon the recommendations of the GST Council, has issued an amendment to a previous notification dated November 10, 2020. This amendment introduces an additional provision after the fourth proviso, extending the deadline for filing details of outward supplies (FORM GSTR-1) for registered taxpayers who must file returns under section 39(1) of the Act, excluding those required under specific provisos. Specifically, the extension applies to the tax period of March 2024, pushing the deadline to April 12, 2024.

This notification is deemed effective from April 11, 2024. It aims to provide relief and additional time for eligible taxpayers to comply with their filing obligations, acknowledging practical challenges and ensuring smoother adherence to GST regulations. The amendment ensures alignment with current tax period requirements while facilitating enhanced compliance procedures as part of ongoing regulatory enhancements under the GST regime.