NOTIFICATION
New Delhi, the 1st May, 2021
No. 12/2021- Central Tax
G.S.R. 308(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 amendment in the notification of the Government of
India in the Ministry of Finance (Department of Revenue), No. 83/2020 – Central Tax, dated the 10th 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 10th November, 2020, namely:–
In the said notification, after the proviso, the following proviso shall be inserted, namely:-
“Provided further 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, for
the tax period April, 2021, shall be extended till the twenty-sixth day of the month succeeding the said tax period.”.
[F. No. CBEC-20/06/08/2020-GST]
RAJEEV RANJAN, Under Secy.
Note: The principal notification number 83/2020 – Central Tax, dated the 10th November, 2020, was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 699(E), dated the 10th
November, 2020.