Notification 83/2020 - Central Tax
Date: November 10, 2020
Effective From: January 1, 2021
Subject
Extends the due date for FORM GSTR-1
Content
G.S.R.....(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) (hereafter in this notification referred to as the said Act), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 74/2020-Central Tax,…