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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 83/2020 – Central Tax

New Delhi, the 10
th
November, 2020

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, dated the 15
th
October,
2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 634 (E),
dated the 15
th
October, 2020, and notification of the Government of India in the
Ministry of Finance (Department of Revenue) No. 75/2020-Central Tax, dated the
15
th
October, 2020, published in the Gazette of India, Extraordinary, vide number
G.S.R. 635 (E), dated the 15
th
October, 2020,except as respects things done or omitted
to be done before such supersession, the Commissioner, on the recommendations of
the Council, hereby extends the time limit for furnishing the details of outward
supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017
(hereafter in this notification referred to as the said rules), for each of the tax periods,
till the eleventh day of the month succeeding such tax period:
Provided that the time limit for furnishing the details of outward supplies in
FORM GSTR-1 of the said rules 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, shall be extended till the thirteenth day of the month succeeding such tax
period.
2. This notification shall come into force with effect from the 1
st
day of January, 2021.

[F. No. CBEC 20/06/04/2020-GST]


(Pramod Kumar)
Director, Government of India
notifications no 83 2020 central tax | iKargos